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Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County … needs. Key Findings District officials did not ensure that all service and performance reports required by contract were …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mCompliance With Executive Order 95 (Open Data) (Follow-Up)
… our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-11 ). About the Program State … and recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an online Open Data … our initial audit report Compliance With Executive Order 95 Open Data Report 2020S11 …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followOpinion 93-3
… Services (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for … 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Unified Court System Bulletin No. UCS-339
… provided the employee: Is in an eligible bargaining unit on 04/01/2024; and Has a Payroll Status of Active, Leave With … Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2024; and Has a Comp Rate Code of ANN or BIW (only … 03/28/2024, the JLP payment must be manually entered by agencies on the Additional Pay page using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentComptroller DiNapoli Releases Municipal Audits
… of Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of … funds to the Office of State Comptroller. Carle Place Water District – Procurement (Nassau County) The district … not effectively manage the village's financial condition. Water and sewer revenues were consistently overestimated …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-103
… of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value Earnings Code DC 37, Local 1070 SK $107.00 PL3 Note: This benefit also … and Employee's Paycheck/Advice The applicable earnings code and the value will be displayed on the payroll register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOpinion 95-18
… -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES … Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL … one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Agencies Bulletin No. 2183
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: … PayServ to reflect the pensionable overtime earnings limit for 2024 of $22,688.85 for Tier 5 ERS members. Questions: … agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $2268885 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2294
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Opinion 90-57
… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing … is being spent appropriately and effectively.” Malta Ridge Volunteer Fire Company, Inc. – Controls Over Financial … today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal Housing …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… ruled on the Janus v. American Federation of State, County and Municipal Employees case . "Today's U.S. Supreme Court … unions. But we must stand together to defend unions and working families in all parts of our country and fight further attacks by special interest groups that …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … The purpose of our audit was to examine the claims auditing process for the period January 1 2012 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The … the budget development process, the Board did not consider historic trends and develop budgets with these trends in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Title IV-E Foster Care – Federal Funding and New York
… program that provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and shelter), … budget (see Figure 1). Of ACS’s various program functions, Foster Care Services is due to receive the largest allocation …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careAnnual Update: Metropolitan Transportation Authority’s Debt Profile
Escalating debt service costs have long been a source of financial pressure at the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2024.pdf