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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mReal Property Tax Cap and Tax Cap Compliance
… Governments Information for School Districts Inflation and Allowable Levy Growth Factors [pdf] Real Property Tax Cap Information - Glossary How to Calculate Retirement Exclusions Tax Cap Compliance General …
https://www.osc.ny.gov/local-government/property-tax-capState Comptroller DiNapoli Releases Audits
… no ability to enforce EO 88. State Education Department – Adult Career and Continuing Education Services: Vocational … (2023-F-15) The State Education Department’s (SED) Adult Career and Continuing Education Services – Vocational …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … enforcement officer failed to compare the money received for building permits with the permits actually issued. … The board has established adequate internal controls for processing over-the-counter cash receipts to ensure that …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsMember Contributions
… may apply to some members of the Employees’ Retirement System (ERS) or the Police and Fire Retirement System (PFRS) depending on their retirement plan. Tier 6 … Whether members of the Employees Retirement System ERS and the Police and Fire Retirement System PFRS …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Agencies Bulletin No. 2341
… the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the … in return for participating in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … ( P ersonal E mployer V ehicle), to be used specifically for reporting the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useOpinion 92-27
… also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 … express statutory authority for deductions from wages or salaries of municipal employees of amounts specified in … §200 et seq .; Board of Education v Yonkers Federation of Teachers , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… providing cost-effective solutions without hurting service quality.” New York City uses contracts for a variety of … dialogue on the most cost-effective means of delivering quality services. Highlighting prior DiNapoli audits, the … and provide programmatic oversight to ensure service quality and contract compliance. Report New York City …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Oversight of Nurse Hiring and Retention
… Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before … Our audit scope included all currently employed direct hire nurses as of May 2, 2017 and all temporary nurses as of … Health and Hospitals employed 9,161 permanent (direct hire) nurses throughout its network. Additionally, as of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… of their own. The New York State Department of Labor (DOL) determines who qualifies for benefits and individual … terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Agencies Bulletin No. 343
… following titles who were previously in Bargaining Unit 01, New York State Correctional Officers and Police … following titles who were previously in Bargaining Unit 01 New York State Correctional Officers and Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitSchool of Professional Studies – Procurement Card and Travel Card Purchases
… expenses increased from $8.11 million to $16.55 million for the same period. Over 70 percent of SPS’s revenues come … to provide employees with an efficient method to pay for workrelated travel expenses and reduce the amount of … expenses when traveling on behalf of the agency. For the period April 1, 2009 to June 13, 2013, CUNY SPS made …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Agencies Bulletin No. 1664.1
… submit membership and dues transactions via electronic file submissions to OSC Affected Employees Employees who are … of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … membership and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-union