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Opinion 91-3
… is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. … p 25, regarding the liability of a highway superintendent for his personal use of highway equipment). The board, … improper use of town equipment and property, such as use for private purposes. Further, a requirement that the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Hourly Based Information Technology Services
… vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and … and OGS jointly implemented the HBITS contracts to create a cost- and time-efficient means for agencies to procure … as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA provided 3.8 billion … and its residents. More than half of City residents used public transit to commute to work in 2019. The New York City … metro area also had the largest share of commuters who use public transit among comparable metro areas served by …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaTown of Gardiner – Selected Financial Activities (2013M-67)
… to the Board did not include manually processed checks, 21 percent of the claims paid by the Town totaling $846,560 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… is the legislative body responsible for the general management and control of the Town’s financial and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Selected Aspects of Toll Collections
… Additionally, DMV has a reciprocity agreement with the Massachusetts Registry of Motor Vehicles for collecting … to DMV weekly. There were 25,617 outstanding accounts from Massachusetts, totaling $6.5 million in tolls and fees, … did not initiate the process for suspension of any Massachusetts plates despite having a reciprocity agreement. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Depreciation Expense (Report 2015-S-84 ). Background The New York State Office of Alcoholism and Substance Abuse Services …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal … December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardStay Informed – Non-Contributory Plan with Guaranteed Benefits
… Your retirement benefits are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – New Career Plan
… Your retirement benefits are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedDetermining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable … between the member and ex-spouse. NYSLRS does not require use of this formula. There are other ways to … of the standard Majauskas formula (see above). Parties can negotiate the factors of the Majauskas equation, for …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… As a result, there is no independent review of leave time records. District officials do not ensure that access rights … for the employees responsible for the preparation of time records and for employees requesting leave time use. Restrict …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCUNY Bulletin No. CU-752
… of the January 2023 Increments and provide instructions for payments not processed automatically. Affected Employees … Control-D report will be available for agency use on 12/15/2022. This grants agencies time to correct … a January 2023 Increment or Increment Code Update based on information available as of the date the report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-752-january-2023-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-776
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 Increments and provide instructions for payments not … affected. Background: Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-776-january-2024-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 794
… 1L Background Effective Pay Period 1, the factor used to calculate biweekly earnings on Job, Additional Pay and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor of … be used to calculate the amount that will appear in the Comp Rate field on the Job Data page. The agency must also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09Opinion 2000-1
… proceeding held to be civil action or proceeding within meaning of Public Officers Law, §18 when district attorney … bargaining agreements. Rather, we believe that the meaning and intent of such provisions should be addressed by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Compliance With Payment Card Industry Standards
… complies with Payment Card Industry (PCI) security standards. Our audit scope covers the period January 1, 2015 … such as the Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsCity of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 1036
… may now purchase electronic Series EE and Series I Savings Bonds in addition to Treasury bills, notes, bonds and Treasury-Inflation Protected Securities (TIPS) … is eliminating the option to purchase paper savings bonds through payroll deduction as part of a “go green, save …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1036-new-us-treasury-securities-direct-deposit-form-ac-3245Discontinuing Required Contributions – Enhanced Reporting
… … Tier 3 and 4 members stop making required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on earnings that arent pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributions