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Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Retirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … 31, 1986. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipKeene Central School District – Claims Processing (2015M-299)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299State Police Bulletin No. SP-84
… Investigators Association (NYSPIA) that provides for Salary Increases and other payments for employees in Bargaining Unit … unit is 62. Note: OSC will automatically process retroactive adjustments as well as all earnings such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 95-15
… equal to the proportionate reduction of taxes levied for library purposes. This is in response to your request … equal to the proportionate reduction of taxes levied for library purposes (1979 Opns St Comp No. 79-103, … conclusion because of the absence of statutory authority for a school district to charge back to a public library any …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Unified Court System Bulletin No. UCS-348
… of OSC’s automatic processing of the April 2025 UCS Salary Increases and provide instructions for payments not processed automatically. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryState Comptroller DiNapoli Releases School Audits
… they consistently overestimated appropriations. This trend is projected to continue through 2015-16. Once the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-197
… Performance Incentive Payment and provide instructions for payments not processed automatically. Affected Employees … Professions, provides for a $500 increase to basic annual salary in 2013. Effective Date(s) The 2013 Chancellor’s … old compensation rate and new compensation rate. Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentOpinion 89-28
… the expenditure of available general town funds to pay for the advance planning of capital improvements. If the … district, when established, must reimburse the town for the cost of the plans. TOWN LAW, §§192-a, 194-a, 202, … existing water district has expressed a willingness to pay for the construction of a new storage tank to serve the homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Other Bulletin No. 26
… of OSC’s automatic processing of the April 2015 SCF M/C Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by … effective after 03/26/15 (Administration). Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-26-april-2015-state-university-construction-fund-scfState Agencies Bulletin No. 1262
… 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance advances in … (Grade 600) which are equated to a grade and whose annual salary is below the Job Rate of the employee’s current grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 2019
… of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for payments not … to minimum wage are eligible to receive the 2% salary increases provided the increases to minimum wage did not … Note: Agencies must not submit transactions to pay retroactive salary increases for effective dates with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 2261
… of OSC’s automatic processing of the September 2024 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … to eligible PEF employees based on the 04/01/2024 Salary Schedule. Effective Dates: The September 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1568
… agencies of OSC’s automatic processing of the April 2016 retroactive M/C Salary Increase and provide instructions for payments not … this payment provided they did not previously receive any increases other than a parity payment or prior general salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseComptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop … that the firm adequately performed its duties as outlined in the contract. Significant interfund advances remain …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2State Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees … ordered by the Governor of the State of New York or, in certain circumstances, volunteered for active military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178