Search
Opinion 96-24
… established for the purchase of equipment. The board may fix such amount each year at approximately the same amount … purchase of equipment. In its discretion, the board could fix such amount each year at approximately the same amount as … established for the purchase of equipment. The board may fix such amount each year at approximately the same amount …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Agencies Bulletin No. 343
… by the NYSCOPBA insurance carriers: 322 NYSCOPBA Cancer Ins. 372 AFLAC NYSCOPBA Legal 374 NYSCOPBA Property/Cas Ins … (LIB) 375 NYSCOPBA Short Term Disability 376 NYSCOPBA Term Life 377 NYSCOPBA Accidental Death 379 379 NYSCOPBA Whole … inserted into the Job Data panels with the next sequence number for all subsequent rows. Deduction Processing A row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… to employees for purchase of wearing apparel, shoes, boots, etc. 54002 Employee Expense – Moving Moving expense … Non-Employee Clothing & Footwear Wearing apparel, shoes, boots, etc. for residents or clients in State-operated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of … not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 over a … as required by the procurement policy. … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Arietta – Budgeting (2016M-308)
… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … that result in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… contain a detailed accounting of the Company’s revenues, expenses and all cash balances. Ensure that fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialState Agencies Bulletin No. 952
… the automatic processing of Social Security and Medicare tax withholding refunds related to Military Stipend wages. … new regulations in 2009 making Military Stipend earnings exempt from Social Security and Medicare taxes. OSC will … 7, 2009 through August 13, 2009. Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryBarker Central School District – Purchasing (2016M-208)
… Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the … schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, … of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and … submit records to support the total number of daily route miles used in calculating the District’s annual fuel use. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andOpinion 92-27
… request by an officer or employee. You state that a city council member wishes to donate his salary to a … organization. To implement the donation, he has asked the city to issue to a charitable organization a check for the … also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… New York City’s contract spending (excluding capital projects) has grown significantly in recent years, … and services has risen faster than other spending and is consuming more of the city’s operating budget," DiNapoli … rise requires the city to provide additional detail on what is fueling spending trends and publish results from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five … totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Industrial Development Agency Board Governance (2017-MS-1)
… State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, new legislation became … for which financial assistance is provided, uniform project agreements, annual assessments on project progress … owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1