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Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Downsville Central School District – Fund Balance (2016M-79)
… Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… 2014. Background The Town of Beekman, which is governed by an elected five-member Town Board, is located in Dutchess … receipts were not deposited within 10 days, as required by law, with some deposited between 11 to 67 days after …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Legal and Regulatory Authority To Do Business
… NYC Department of Health and Mental Hygiene Licensed DayCare Facilities in New York City NYS Department of Labor … NYS Office of Children and Family Services Licensed Daycare Facilities in New York State NYS Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessState Police Bulletin No. SP-192
… To provide the Division of State Police instructions for processing the 2019 Education Payment Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2019 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-paymentState Police Bulletin No. SP-135
… Division of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees Investigators and … Investigators Association and provides for an annual Fitness Bonus Payment. Contract Provisions and Eligibility … was assigned on the date of participation in the physical fitness test. 2009 For Investigators and Senior Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Financial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … related to core operations. Further, NYRA asserts that EBITDA (earnings before income tax, depreciation, and … analysts to value businesses. However, the use of EBITDA to assess financial performance was not prescribed by …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Police Bulletin No. SP-184
… To provide the Division of State Police instructions for processing the 2018 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2018 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentOpinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… process by systematically creating a purchase order (PO) from an approved contract release or purchase requisition. … which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an approved agency contract … This creates a PO in an approved status. Sourcing POs from approved purchase requisitions that include only items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersState Police Bulletin No. SP-211
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-211-2020-state-police-education-payment