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Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… Department fees reviewed totaling $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk … Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 90-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death … may be made retroactive to September 1, 1978. This is in reply to your inquiry requesting our opinion concerning … system and who died as a result of injuries incurred in the performance of their official duties. You ask the …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-347
… Employees: All NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-306
… not processed automatically. Affected Employees: Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, … to receive the 2022 Longevity Bonus. Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloState Comptroller DiNapoli Releases Municipal & School Audits
… effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … period, the district earned $539 from money on deposit in the district’s checking and money market accounts, which … Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million; spent $5.2 million from …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … rental exists. Property owners within a zone of assessment in a fire district cannot be assessed retroactively for costs … p 345 are superseded to the extent inconsistent. This is in response to your inquiry concerning payments to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Agencies Bulletin No. 2435
… employees at DOCCS. Affected Employees: Employees in a position allocated to Grade 5 through Grade 23 at DOCCS (Agency 10xxx) in the Civil Service Employees Association (CSEA - BU02, BU03 … Employees Federation (PEF - BU05) as well as employees in a position designated as Management/Confidential (M/C - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleOpinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2008-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to … The school board member, however, should not participate in school board discussions or decisions relating to gifts … 800 (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if the officer …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Agencies Bulletin No. 2036
… dues and the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuOpinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … it under the contract to purchase and own ambulances used in connection with the provision of services under the … 1 Town Law §198(10-f), added by chapter 24, provides that, in order to provide for an emergency medical service, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Agencies Bulletin No. 2066
… dues and the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleState Agencies Bulletin No. 2035
… dues and the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitOpinion 2011-1
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … serve as the staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an … corporation" or "corporation"). The issue arises in connection with questions concerning the individuals' …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee … Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by county … (duty of superior court to deposit retained bail in interest-bearing account and pay interest to State …
https://www.osc.ny.gov/legal-opinions/opinion-91-33VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time … which journal lines can post successfully and which are in error, and split the lines to allow for separate agency … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Standard Rates At the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automation