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Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesLegal and Regulatory Authority To Do Business
… Services Licensed Daycare Facilities in New York State NYC Department of Health and Mental Hygiene Licensed DayCare … for state agencies researching a propsective vendors legal and regularatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessUnified Court System Bulletin No. UCS-160
… the position information for the number stated in the NYS position field on the employee’s Job record. Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesOpinion 93-17
Whether the issuance of bonds by a noncity school district is subject to referendum when the bonds would be issued to finance the prepayment of amounts due the State Employees Retirement System and the State Teachers Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2002-2
… A service award program may provide for a participant to earn service credit after attaining the program's entitlement … upon reaching entitlement age in order to continue to earn credit after entitlement age. A service award program, … award at the program's entitlement age and to continue to earn service credit while receiving such payment. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures associated with these … is transferred to the oldest overpayment record. Caution:Do not apply a Goal Balance that is more than the Goal Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringOpinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … based on more than 40 years of service credit, it is also our view that a participant's total accumulation of service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2006-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Federal Home Loan Bank of New York, April 23, 2003). The Court of Appeals, however, has noted that post-enactment … 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, 2006; cf . Greer v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 2329.1
… following the employee’s return to active payroll status. For instructions on submitting transactions to make … is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s … Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesUnified Court System Bulletin No. UCS-107
… The above Supplemental Location payments will result in an increase to Military Stipends for employees who have received … eligible to receive a stipend if the employee's new NYS salary now exceeds the employee's Military salary. OSC will recalculate paid Military Stipends and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleSUNY Bulletin No. SU-218
… Affected Employees SUNY employees working Summer Session in 2015 Effective Date(s) Contracts for 21P employees will … page. Calendar (CAL) employees will remain on the payroll in their regular position and will continue to be paid. … Summer Session Payments for employees who are not in an annual Pay Basis Code (CAL, 21P or ANN) and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsOpinion 2000-2
… A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … with not-for-profit corporations, theatrical productions, movies and similar presentations or activities. You note … certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Response Planning for Unexpected Events
… the EMTF was notified of only one event. There were also no procedures for two events – cancellation of a special …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsInventory Controls
… was an adequate exchange of information between ITS and OSC. Key Recommendations Conduct a comprehensive review and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCity of Long Beach – Budget Review (B18-7-5)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… recreation program from which he misappropriated program funds totaling at least $107,984. Specifically, we found that … Misappropriation of Parks and Recreation Department Funds 2013M169 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… 4.A - Vendor Classification Guidance : The Office of the New York State Comptroller will be updating our policy and procedures …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… percent) and towns (2.7 percent). Reliance on federal aid can also vary widely within these classes of government. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manual