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Unified Court System Bulletin No. UCS-316

… 88 New York City Judicial Staff CT Background Chapter 1 of the Laws of 2023, which implemented the various … F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 87) provides for a salary increase effective April 1, 2021 and April 1, 2022 … effective dates and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 25 Lag …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-system

Opinion 2008-6

… that bear on the issues discussed in the opinion.   POLICE AND POLICE PROTECTION -- Police Chief (calculation of the … in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used to make that … to a corresponding benefit. The daily rate divisor and, consequently, hourly rate divisor used to calculate the …

https://www.osc.ny.gov/legal-opinions/opinion-2008-6

Opinion 2005-3

… in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied … parking garage for commuters and other members of the public at large. The garage, which would also be used for … rentals or fees for the use of the garage by the general public and make other provisions for its operation and …

https://www.osc.ny.gov/legal-opinions/opinion-2005-3

Reporting Regulation for Elected or Appointed Officials

… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) …

https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials

Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… Purpose of Audit The purpose of our audit was to determine if Town officials … established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … adopt structurally balanced budgets over the five years from 2010 through 2014 and Town officials overexpended …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

Hughsonville Fire Company – Financial Activities (2014M-201)

… 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

City of Yonkers – Budget Review (B18-6-7)

… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

City of Glen Cove – Budget Review (B7-14-16)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … the fiscal year ending December 31, 2006. Local Finance Law requires all local governments that have been authorized … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Credit for Previous or Military Service – Regional State Park Police Plan

… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …

https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service

Credit for Previous or Military Service – En-Con Police Officers Plan

… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …

https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-service

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

City of Troy – Budget Review (B5-16-15)

… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

Administration of the Article 8-A Loan Program (Follow-Up)

… of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow

Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans

… to: End your membership and withdraw your accumulated contributions (including interest compounded at 5 percent per … Members in non-contributory plans who are eligible to make voluntary contributions (also known as excess contributions) … regardless of whether they are working. Withdrawing voluntary contributions does not terminate PFRS membership. …

https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membership

Collection of Lease and Permit Revenues

… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, … to ensure an accurate account of all moneys. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

XII.6.C Paying Prompt Contract Interest – XII. Expenditures

… explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest