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Town of Mooers – Payroll (2014M-087)
… through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Southside Academy Charter School - Enrollment and Billing (2019M-70)
… used for billing purposes. The School did not have all the necessary student residence documentation on file. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Cambridge – Payroll (2015M-74)
… December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Lewis – Highway Purchases (2014M-103)
… 1, 2012 through November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is … policy and comply with the policy and General Municipal Law when procuring goods and services. Authorize payment of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… audit report released in October 2020. Background JCIDA is an independent public benefit corporation established in 1971. JCIDA’s Board is composed of seven members appointed by the County …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fEmployee Qualifications, Hiring, and Promotions
… of required documentation in employee files, including forms meant to prevent nepotism in the workforce, increasing … proper documentation policies to ensure all required forms are collected and retained in employee files. Other …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsCUNY Bulletin No. CU-599
… Batista, Jr. memorandum dated July 7, 2017. Effective Date(s) The retroactive increases may be submitted in Pay Period … by the 1/1/2015 Pay Change. To increase the hourly rate(s), the agency must submit the following requests regardless … 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 97-2
… B Medicare insurance, there is no change in the plan's premium equivalent rate for that person. Instead, any reduction in the cost to the plan of insuring former board members who become … Part B Medicare insurance is taken into consideration when premium equivalent rates are set for the plan as a whole. …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … five years. Our audit encompasses a review of three areas: ReCharge New York, Disposition of Personal Property, and the … To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Agencies Bulletin No. 996
… the 4% increase for the payroll periods for which payment is made in paychecks dated June 3, 2010. OSC will be … After payroll processing for Pay Period 4 (Institution) is completed, OSC will process the 2010 salary increase for eligible employees whose Pay Basis Code is ANN, 21P, CAL or HRY as follows: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesOpinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … such employee has not yet completed the final day of work for that period. You suggest that payment prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign … Concerning how foreign fire insurance tax moneys should be allocated to each …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 90-15
… nor any other provision of State law, however, provides for the establishment of the office of deputy police … ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of deputy positions for various town offices; also see Public Officers Law, §9, …
https://www.osc.ny.gov/legal-opinions/opinion-90-15New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikes