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Haldane Central School District - School District Website (S9-19-32)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… [ read complete report - pdf] Audit Objective Determine whether the York … School District (District) used its resources to maintain a website that provided the public with transparent and … budget. Budget information – with appended property tax report card, administrator salary disclosure and fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35State Agencies Bulletin No. 1569
… Purpose To inform agencies of OSC’s automatic processing of the April 2017 M/C … increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1408
… (Grade 603-667) and NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual … (DOB) – Labor Relations approved Performance Advance Plan are eligible for the April 2015 M/C Performance Advance … or Grade on the Job Data page and the Position Data page are not equal FIS Missing – if the increment code on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesSUNY Bulletin No. SU-297
… Administration Pay Period 11L, the factor used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed from the leap year factor to the non-leap year factor of … to the original effective dated row. Note: The system will calculate the entire pay period (8/20/2020-9/02/2020) using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfOpinion 95-14
… FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and … tax moneys to purchase a personal computer to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 88-2
… LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A village, by local law, may establish one or more assessment areas for … MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may establish a system of users fees to pay for … to provide garbage collection services for all residents by contracting with a private carter after competitive …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Town of Hempstead – Compensatory Time (2021M-64)
… [ read complete report - pdf ] Audit Objective Determine whether Town of … (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64CUNY Bulletin No. CU-533
… Additions to an employee’s base salary may be made based on merit, within criteria established by the Vice Chancellor … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-533-merit-base-salary-awards-non-managerial-classifiedCollection of Electronic Waste Fees
… The Act is intended to divert electronic waste (e-waste) from landfills and waste combustion facilities and keep … data and pay an annual $3,000 fee. Sales data is used to calculate a recycling acceptance standard for each … must pay a $10,000 registration fee. The Department is required to deposit all fees and surcharges into the Fund. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOpinion 98-13
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 94-10
Whether a town may establish a joint human rights commission for the portion of the town located outside a village and one or more villages within the town
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… While about one-third of this was replaced with borrowed funds, $507.2 million, or nearly 15 percent of total … the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentVillage of Schoharie - Board Oversight (2018M-184)
… The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately $23,600. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184State Agencies Bulletin No. 1952.1
… Uniform Maintenance Allowance for employees who have a Comp Rate Code of ANN or BIW may be submitted beginning in … and the payment effective date or the employee’s return from leave date. Note: An employee who otherwise meets the … as described above may receive the payment upon the return from leave. OSC Actions OSC has created the following new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 630
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … Rate field. The April 2005 Salary Chart must be used to calculate the salary. For Pay Changes, Position Changes, and … to the effective dates of the General Salary Increases are required for all rows on the employee’s Job Data page. Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/630-april-1-2006-salary-and-other-increases-employees-represented-publicDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, … and Rockville Centre Union Free School District, did so in an easy to find location. However, auditors found that the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… with a particular focus on providing hope and recovery for adults with serious mental illness and children with … of data on where funds are reinvested geographically and for what services. Examples of CBS supported via the … NIS data is collected—including how providers reported NIS for different services, the timing of reporting for certain …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… address subway delays, it does not have a comprehensive plan to deal with the long-term causes of service … nearly two decades away. Additionally, the current capital plan reduced other improvements needed to allow for CBTC and … in wait time performance with a detailed and comprehensive plan that includes structural and information technology …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Opinion 91-51
Whether a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-91-51