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Village of Cato – Audit Follow-Up (2023M-145-F)
… financial and capital plans. Background The Village is located in the Towns of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Agencies Bulletin No. 2028
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… 2021. Background The City, located in Herkimer County, is governed by its charter and State and local laws. The City … an elected Mayor and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fOpinion 91-33
… (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … the deposit of bail in an interest-bearing account. This is in reply to your inquiry asking several questions … be placed into an interest-bearing bank account when it is received by the county treasurer? 2. If a county treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 89-1
… of a town employee who dies while in service generally is not entitled to payment of the cash value of the … vacation, sick and personal leave, unless the payment is authorized by an appropriate local enactment or collective … department employees which, among other things, provides for the employees to receive a certain number of sick, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Disability Retirement – When Employees Retire
… A disability application can be filed by the employee or … to file on behalf of your employee. When we receive a disability retirement application, we review it to determine … met, we will notify you that your employee has filed for disability retirement. We then assemble a medical file for …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOperational Training and Medical Assessments of Train Crews (Follow-Up)
… (Transit), one of the MTA’s constituent agencies, operates bus and subway service within the City of New York. Staten … example, for our sample of Conductors, 61 percent (55 of 90) of the Induction Training test papers were either not … and how to respond in situations that may delay trains en route, it is essential that SIR ensure train crews take and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followSUNY Bulletin No. SU-58
… Additional Pay After the agency cut-off date (8/28/2001) for period 11L, OSC will automatically insert a row to start … date of 8/16/2001 and end date of 6/5/2002. If an employee is hired, rehired, or has a position change in pay period 11L with an effective date of 8/16/2001, it is not necessary to complete the Contract Pay Panel. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pDelaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the … 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the … $469,170. Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Opinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … circumstances. The town has determined that the depot is an historically significant structure which should be … The town has contacted an historical society which is willing to acquire title and preserve and maintain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Unified Court System Bulletin No. UCS-299
… of OSC’s automatic processing of the June 2021 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … of the Laws of 2018 provides that Uniform Blazer allowance is pensionable for Negotiating Unit S9. This provision has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andPutnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Holland Central School District – Financial Management (2015M-58)
… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, … Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of Education, which is composed of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… sources, considering the following questions: What is my total project budget? What is my total project cost? Encumbrance? What is my federal versus state match spending? What are my complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesWall Street Bonuses Rose In 2012
… by State Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to changes in its economic and regulatory … York State economies." The industry reports that profits for the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … comptroller, in this state and shall be sold or presented for redemption or payment only by such bank or trust company … has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d _____, 535 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-42