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State Comptroller DiNapoli Releases Municipal & School Audits
… not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance … intermunicipal agreement (IMA) that created the Chadwick Bay Intermunicipal Water Works (CBI). Because the board did …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee … The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school deposit forms. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOtego-Unadilla Central School District – Financial Condition (2013M-84)
… is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… District’s actual needs and discontinue the practice of adopting general fund budgets that result in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Opinion 90-25
… Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts … contract for such rental exists. Property owners within a zone of assessment in a fire district cannot be assessed … of a properly authorized contract. July 5, 1990 Neil S. Weiner, Esq., Attorney at Law Jonesville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to … to enter into certain contracts and agreements for solid waste management, collection and disposal. Section 120-w(2) … operation, financing, ownership or maintenance of a solid waste management-resource recovery facility ... for a period …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2008-1
… Pursuant to General Municipal Law § 800 (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if the officer or employee receives a direct or indirect pecuniary … of that contract. In addition, irrespective of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Agencies Bulletin No. 1918
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Earnings Code: EXD Effective Date: 04/04/2019 OT Eff Date: Same as Effective Date Annual Addl Earnings: $3,825 OSC will … has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 2036
… to APSU Expanded Duty Pay. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … Increase to Expanded Duty Pay will be processed in Administration Pay Period 7L, paycheck dated 07/20/2022. Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuDivision of Housing and Community Renewal Bulletin No. DH-49
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 0510 Background Chapter 49 of the Laws of 2008 implements … To inform the agency of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … by chapter 24, provides that, in order to provide for an emergency medical service, a general ambulance service or a … of such vehicles and for the furnishing of prehospital emergency treatment; (3) contract with certain individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Agencies Bulletin No. 2066
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2019, 2020, 2021, and 2022 Retroactive changes to Command Pay and provide instructions for payments not processed automatically. Affected Employees … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleState Agencies Bulletin No. 2035
… Agencies must submit transactions in Administration Pay Period 7L, paycheck dated 07/20/2022 for those employees … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitCUNY Bulletin No. CU-598
… Purpose To provide agencies instructions for processing the rate increases, Ratification Bonus payments and adjustments for miscellaneous earnings. Affected Employees Annual and … This bulletin provides agencies instructions for processing the rate increases Ratification Bonus payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salary