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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, … were paid in accordance with established pay rates for the period January 1, 2015 through October 31, 2016. … and Glenville to provide a summer recreation program for children within the boundaries of the Burnt …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditManhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, … in St. Lawrence County. The District, which operates one school with approximately 610 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSelected Publications and Reports
… Local Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… they served 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college loans owed $32,200 in … 2005-06 through 2014-15, average costs for tuition, fees, room and board for 4-year institutions rose by more than 50 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … 2015, ATC served between 162 and 213 students. ATC is paid for its services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… epidemic are growing and the health, safety and prosperity of our communities are at risk.” DiNapoli’s report noted … York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are available … York. Among counties for which data are available, Suffolk County had the greatest number of overdose deaths in 2014 in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesSelected Aspects of Discretionary Spending
… was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, … in nature for the two years ended October 2011. Each public authority should have formal policies and procedures … to be accountable for such costs. In November 2012, the Public Authority Budget Office (ABO) issued guidance stating …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 1960
… and are subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… had not promptly obtained consent orders (which allow the contractor access to the sites) for a sufficient number of … a lengthy period of non-compliance and where the owner has not agreed to or begun voluntary abatement …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesOpinion 96-13
… retirement allowance if a retired member returns to active public service and is thereby eligible for membership in the … provides, with certain exceptions, for the suspension of public retirement pensions and annuities following retirement …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time … not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCalculating Days Worked – Enhanced Reporting
… not all situations are that simple. The following is information on how to calculate the number of days worked … 182 days ÷ 21 pay periods = 8.67 days Use the above information to determine how many days worked should be … ÷ 22 pay periods = 8.27 days per pay period Use the above information to determine how many days worked should be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-worked