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North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Opinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member … 18 of the General Municipal Law (§800 et seq .). Section 805-a(1)(c) of the General Municipal Law provides that no … person who knowingly and intentionally violates section 805-a may be fined, suspended or removed from office or …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … unpaid tolls and fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement … put in place by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 2039
… calculated by OSC Affected Employees: Employees in the Agency Police Services Unit (APSU) – BU31 who received … adjustments as a result of the factor change implemented in Administration checks dated 07/07/2021 or Institution … for the change to the overtime denominator which resulted in a factor change used in the calculation of overtime and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsUnified Court System Bulletin No. UCS-269
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically Affected Employees … Civil Service Employees Association (CSEA) Provide for a uniform and equipment allowance or maintenance … 2018 provides that Uniform Blazer allowance is pensionable for negotiating unit S9. This provision has been extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-273
… not processed automatically Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in graded positions in Bargaining Units 86, 88 and CT. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-273-april-2019-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-238
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … for an annual longevity lump sum payment beginning in April 2016 in the amounts of $2,250, $4,600 or $6,900 for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-259
… Purpose To inform agencies of OSC’s automatic processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … To inform agencies of OSCs automatic processing of the Judicial Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicialState Police Bulletin No. SP-160
… dates and check date: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2014 Administration 12 Lag … that are paid as an amount such as ADJ , OTO , RGO and SCO will not be automatically adjusted. The agency must … automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all employees receiving an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateState Police Bulletin No. SP-255
… three percent (3.00%) increase to the general salary in April 2023, April 2024 and April 2025 for Investigators in Bargaining Unit 62. Effective Dates: The April 2023, … Increase: Employees with a Comp Rate Code of ANN who are in BU62 The attached April 1, 2023 Salary Schedule reflects …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateOpinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual … that the improvement or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to … is contained in Appendix A – Standard Clauses for All New York State Contracts, compliance with this requirement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Police Bulletin No. SP-257
… as follows: Earnings Code: EXP Effective Date: 11/01/2024 OT Eff Date: 11/01/2024 Annual Addl Earnings: $5,109 Goal … and include Expertise Pay (Earnings Code EXP) such as OT – Nu 62 (Earnings Code OTH). If an employee is eligible … dues and deductions marked “No” on the Deduction Codes list published on the OSC website. Tax Information: These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeState Agencies Bulletin No. 2348
… as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2025 if the new salary is equal … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and pervasive weaknesses in internal controls at the regional office level that decrease assurance that all …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with certain …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … 30, 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the … fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports … Services tuition and fees according to rates established by SED. These rates were based on the financial information … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manual