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Division of Housing and Community Renewal Bulletin No. DH-138
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for processing the DC37, Local 1359 FY 2025-2026 Higher … New York and DC37, provides for a lump sum payment of up to $600 to eligible employees who hold an earned Associate’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Accounts Payable Advisory No. 67
… Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Scarsdale Union Free School District – Information Technology (2016M-252)
… period July 1, 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates … Scarsdale Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. Background The District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… seven-member Board of Education, operates two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately … Cherry ValleySpringfield Central School District School Lunch Operations 2015M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and … created by special act of the State Legislature to provide library services to residents of the North Shore School … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mOpinion 90-10
… be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), including …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 2173
… automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: Employees in the Professional, … the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 1852.1
… and from an employee’s home and his or her official work station and other trips unrelated to work. Agency personnel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit … fire protection by contract to a town fire protection district. A fire protection contract with a fire company may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8