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Taxes – 2023 Financial Condition Report
… tax (PIT) collections declined by 16.8 percent due, in part, to financial market volatility during 2022 which … percent increase in Consumption and Use Taxes was due, in part, to continued inflation partially offset by the impact …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2023 Financial Condition Report
… up from 48.5 percent five years earlier. The increase is largely related to spending for the Metropolitan …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalUnified Court System Bulletin No. UCS-321
… 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 Bargaining Units 86, 88 and CT. In addition, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsPompey Hill Fire District – Financial Management (2021M-136)
… comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCopiague Fire District – Procurement (2020M-114)
… or abstain or recuse himself from approving claims and warrants. The District has been contracting with the company …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Otego-Unadilla Central School District – Information Technology (2021M-178)
… [ read complete report - pdf ] Audit Objective Determine whether the Otego-Unadilla … ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key Findings The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Lake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli Releases Economic Report on Greater Flushing Area
… housing that pre-dates the pandemic, must be addressed as part of the area’s economic recovery to ensure everyone …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… to health care and child care services, and assistance with finding permanent housing. Local departments of social … Districts) either operate shelters directly or contract with providers to operate them. As of October 2021, the … Department of Social Services (WCDSS) has contracted with Westhab Inc. (Westhab) to operate Coachman Family Center …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… DiNapoli today announced legislation to create an optional investment pool to help the state and local governments fund retiree health insurance and other post employment … the individual is often eligible for benefits including a pension and health insurance. While pension costs are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-47
… in connection with the reimbursement of all or part of the superintendent's legal expenses. In general, … under Town Law, §65(1), that section provides, in relevant part, that a town board, as it deems necessary for the … may direct town officers to defend any action "in the name of the town", but prohibits employment of legal counsel …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 89-59
… Although the Appellate Division in the YMCA case relied in part on the fact that the user charge provision of County …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Agencies Bulletin No. 2230.1
… Supersedes Payroll Bulletin 2230 Purpose: The purpose of this bulletin is to provide agencies with information and … new promotion method of calculating affected employees’ salaries and the processing of necessary salary corrections. … To be eligible for the revised method of calculation, an employee must have been in a CSEA N/S hourly position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… Purpose: The purpose of this bulletin is to provide agencies with information and … new promotion method of calculating affected employees’ salaries and the processing of necessary salary corrections. … To be eligible for the revised method of calculation, an employee must have been in a CSEA N/S hourly position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-336
… inform agencies of OSC’s automatic processing of the April 2024 UCS Increments and Longevity Increments and provide … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2023 04/01/2023 04/01/2023 04/01/2023 … Rate for the employee’s grade on the appropriate Salary Schedule FIS Over Job Rate – if the increment code on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsEden Central School District – Capital Project Management (2024M-83)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate oversight or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83NYS 529 Program, Qualified Withdrawals
… Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – Provides that the … and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under the New …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawals