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Opinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time … of a statutory competitive bidding requirement, the weight of authority is that local officials generally have a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Fire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in … institutional and residential settings across the State for more than 126,000 New Yorkers with developmental … New York State Commission on Quality of Care and Advocacy for Persons with Disabilities. Among the improvements are …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90State Agencies Bulletin No. 2218
… Code OTT). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the … Safety Incentive Program Payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyOpinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage … a village may use moneys in a capital reserve fund to pay for work on a 15 year old 250000 gallon water storage tank …
https://www.osc.ny.gov/legal-opinions/opinion-88-50SUNY Bulletin No. SU-345
… this bulletin is to explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … the Leap Year Factor of .038251 effective 09/01/2023 for CAL and CYF employees. Effective Dates: Effective … 09/27/2023. OSC Actions: Job Data After payroll processing for Pay Period 11L is completed, OSC will insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyOther Bulletin No. 71
… of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000, or … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave and … increment code. The agency must verify that the Full/Part field on the Job Data/Job Information page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2082
… Code OTT). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the … Safety Incentive Program Payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1804
… that the 2020 premium rate and the maximum weekly employee contribution for coverage will be 0.270% (0.00270) of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseState Agencies Bulletin No. 1797
… of the 2020 maximum salary limit for members of ORP in Tiers 1 through 5. Background In accordance with Section 415 … Affected Employees Employee who are members of ORP in Tiers 1-5 are affected. Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned … over to the Office of the State Comptroller as abandoned property. Our audit covered the period April 30, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, … Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town … records. The Board did not approve interfund transfers and the transfers were not always repaid in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Town of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… future contract payments to be routed to the Comptroller's account so they can be paid out to the surety on a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeovers