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Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … as a term of his or her employment. Moreover, the payment does not fall within any of the exclusions from “other … pay, since the payment is for the assumption of additional work duties, as opposed to additional working hours ( compare …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 90-32
… E. Rubenstein, Esq., Attorney to the Town Town of East Fishkill … Whether a towns proposed expenditure of moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Other Bulletin No. 10
… Affected Employees SUNY Construction Fund employees in Bargaining Unit 97 who meet the eligibility criteria … for a General Salary Increase for eligible employees in Bargaining Unit 97. Effective Date(s) 4/1/10 - Paychecks … cent. Exception: No increase for employees who were on a Leave of Absence (other than Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-10-april-1-2010-salary-increase-suny-construction-fundGlossary
… but blocked under the Foreign Assets Control Regulations, Cuban Assets Control Regulations, or Foreign Funds Control … Abandoned Property Law. Cuban Assets Control Regulations Was issued by the U.S. Government on July 8, 1963, under the … mailing at least 60 days before the report due date when the funds have value over $1,000. Exceptions include …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryState Agencies Bulletin No. 2061
… BU 61. **The October payment is an increase to 25 Year Long Pay only (no GSI) for both BU 61 and BU 91. Only … Increment Code Description 004X Below Job Rate; Holding 1 Long Pay (10 Year) 005X Below Job Rate; Holding 2 Long Pays (10 & 15 Year) 007X Below Job Rate; Holding 3 Long …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York State Medicaid program … Goldin on two counts of Offering a False Instrument for Filing in the First Degree. Value, the corporation, will be … The audit investigation was led by Auditor-Investigator Edgar Romero, with the support of Senior Auditor-Investigator …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyState Agencies Bulletin No. 1161
… Correctional Officers and Police Benevolent Association, Inc. Effective Date(s) Both the 2011-2012 and 2012-2013 SSU … Reduction Plans will be processed in Administration Pay Period 5L, checks dated 06/20/2012 and Institution Pay Period 5L, checks dated 06/28/2012. Attachment A provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 2179
… blank when entering the initial adjustment record or a new adjustment record. When adjusting the Earnings amount or … and is subject to 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/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfCincinnatus Fire District – Financial Controls (2014M-49)
… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period of … The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the Town’s operating funds. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Village of Palmyra - Justice Court Operations (2019M-202)
… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key … realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for … not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Poughkeepsie City School District - Budgeting (2018M-226)
… revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are … balance to comply with the statutory limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Hancock Central School District – School Lunch Operations (2015M-176)
… revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations Closely monitor cafeteria operational costs and, where possible, implement plans to control costs. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176