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Candor Central School District – School Lunch Operations (2015M-173)
Candor Central School District School Lunch Operations 2015M173
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
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 … July 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of 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)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
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)
… The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period … transfers in the budget process and without soliciting the approval of District taxpayers. Over the five-year period, … Key Recommendations Develop budgets that include realistic expenditure estimates, ensure that budgets presented to …
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 (2016M-209) Purpose of …
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)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
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)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
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
… York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as Minority Business Enterprises (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development Certified in New York as …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Agencies Bulletin No. 1141
… Purpose To explain OSC’s automatic processing and to provide agencies with instructions for payments not processed automatically Background Pursuant … to Workers’ Compensation, or Military Leave. Effective 3/26/09 (Administration Extra Lag) and 4/2/09 (Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tax implications associated with an employee’s official station designation, (ii) understanding the consequences of … of his or her “tax home,” and (iii) monitoring official station designations to prevent employees from unexpectedly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 2000-1
… HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), … Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such … or a "proceeding" (compare General Construction Law, §§11-a, 16-a, 18-a; CPLR, 105[b], [d]; Criminal Procedure …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Other Bulletin No. 6
… Employees Eligible SUNY Construction Fund employees in Bargaining Units 96 and 97 Background The State University … Resolution and Chapter 10 of the Laws of 2008 provide for a 3% retroactive Salary Increase for eligible employees in Bargaining Units 96 and 97. Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyState Agencies Bulletin No. 2204.1
… between the State of New York and PEF which includes a side letter authorizing a $400 lump sum payment to offset … position in PayServ. Have an Employee Status of Active, Leave With Pay, or Leave of Absence in PayServ. Be enrolled … for eligible employees not processed automatically, by submitting the following information on the Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendState Police Bulletin No. SP-192
… each year and will be for one degree only. When the degree is obtained during the fiscal year, the payment will be made … a degree, the agency must submit the following information on the Additional Pay page using Earnings Code EPA – … or the Time Entry Interface (NPAY502) using Earnings Code EDP – Education Payment-BU 17 . Earnings Begin Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-payment