Search
West Valley Central School District – Financial Management (2013M-178)
… 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to … calculation of overtime. OSC Actions OSC has created new Additional Pay earnings codes to be used to pay the Mentoring … when reporting the Mentoring Program payment on the Additional Pay page: Earnings Code: MSB Effective Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… is funded with Federal funds. This concept also supports concepts such as state matched Federal funding. The project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236SUNY Bulletin No. SU-60
… To explain changes in the narratives for dues and agency shop fee codes. Affected Employees Employees in Bargaining … for dues codes 222 and 260, along with the agency shop codes 222 and 262. The changes are as follows: Dues Code 222, UUP Dues will be UUP Member 26P Agency Shop Code 215, UUP Agency Shop will be UUP Fee Payer 26P Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureOrdinary Death Benefit – Regional State Park Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. … to your designated beneficiary if you are a: Tier 1 member and have completed at least one year of service since last … joining the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – State University Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility … and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitOrdinary Death Benefit – Forest Rangers Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility … and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitOpinion 99-3
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent … organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lyndonville Central School District – Financial Condition (2016M-143)
… $2.7 million and the District could not provide evidence of a documented plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Opinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while attending …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Comptroller DiNapoli Releases Audits
… lacked documentation of approval or receipt. Gaming Commission: Equine Health and Safety (Follow-Up) (2019-F-49) … the issues identified in the initial report. State Education Department (SED): Parsons Child and Family Center: … Cost Manual (2019-S-25) Parsons is an SED-approved special education provider located in Albany County. Parsons is …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsTravel FAQs
… Business Units have the discretion to request information deemed necessary to validate that travel expenses are appropriate, actual and necessary.This may include requesting information beyond the minimum required by the Comptroller’s Office.If you have … Business Units have the discretion to request information deemed necessary to …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… timely receipt of a written demand, shall hold a hearing to review and redetermine an application for retirement … conduct of such hearings. §317.2 Notice of hearings (a) After receipt of a timely written demand for a hearing and … dismissal of the application for failure to prosecute. (b) After an initial hearing is held, failure to appear without …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsOpinion 97-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Maintenance, Inspection, and Testing of the Event Recorder System
… (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix … and trains. A key feature on the train is the ERS – a device that simultaneously monitors and records the … (FRA) requires all locomotives to be equipped with ERS. Under FRA regulation, as stated in the Code of Federal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system