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State Agencies Bulletin No. 1697
… the 2019 maximum salary limit for members of ORP and VDC in Tier 6 Background In accordance with Section 415 of the Internal Revenue code, … reach the $280,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2019 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedOpinion 88-34
… that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption … (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, … traffic regulations by a town pursuant to the authority of Vehicle and Traffic Law, §1660, whether it be done by …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll … year as determined by each agency. The contract dates of the academic year are stored in the Payroll System for … To provide an overview of Contract Pay and highlight the changes resulting from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Earlville – … 10 days of receipt. Without detailed receipt records and timely deposits, the village has an increased risk that … collector did not remit collections to the town supervisor and Wyoming County treasurer within the timeframes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Chesterfield – Town Clerk (2024M-110)
… by conducting a thorough annual audit of the Clerk’s records, the deficiencies identified may have been detected …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Comptroller DiNapoli Releases Municipal & School Audits
… with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Merrick Union Free School District – Financial Management (Nassau County) The board and district officials … not needed and could not demonstrate that the unemployment insurance and repair reserves, with balances totaling $2.9 … unauthorized or inappropriate transactions could occur and go undetected increased. The clerk-treasurer made accounting …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and approved … 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative … including claims that were not properly supported or in compliance with the District’s procurement policy, were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … evidence that competition was sought. For example, a state diesel fuel contract could have saved the town about … were not audited prior to payment in accordance with state law. Additionally, the claims auditor did not report …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Richford Fire District – Long-Term … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), … 2025 proposed budget includes a planned deficit in water, wastewater and boardwalk funds, which will further negatively …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The city could potentially face a shortfall of $1.2 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a … the investment policy as required by state law. Town of Berkshire – Board Oversight (Tioga County) Town officials did …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not … stolen or misused, potentially resulting in unauthorized building access. BOCES officials did not deactivate 48 badges …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous … actual collections were approximately $941,000 as of Sept. 30, 2024. The city’s ambulance appropriations and revenue estimates in the proposed 2025 budget were reasonable and conservative. Otisco Fire …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… period gave the impression that the district would have operating deficits totaling $6.7 million when it actually had operating surpluses totaling $9.9 million. The district also … accrued and recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Butler – Highway Asset Accountability (2024M-115)
… used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and periodically …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Comptroller DiNapoli Releases Municipal & School Audits
… balance, one-time state and federal funding and sale of property, to balance its budget. The city could face a total …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1