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Lyncourt Union Free School District – Information Technology (2020M-121)
… officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District … did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, … has an increased risk that it could lose important data and suffer serious interruption in operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Rivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … students to Rivendell based on clinical evaluations, and the municipality pays for the services Rivendell provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualOpinion 2002-3
… of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the … of recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within … operate recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 955
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article 4 of the CSEA Contract. … the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary amounts as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 943
… or 12/9/09 (Administration) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated … date. Eligible full-time employees on Sick Leave at 50 percent pay on the eligibility date are entitled to the … Police Officer 1 (SPL) University Police Officer 2 Forest Ranger 1 Forest Ranger 2 Forest Ranger 3 Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesSelected Aspects of Discretionary Spending
… the former Welfare Island, located in New York City’s East River. RIOC assumed the role of the New York State Urban … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and … the cost of the town district property and facilities. The use of the phrase “payment of the purchase price” in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town and the development rights of an adjoining parcel owned by the same party in order to preserve the … the appraiser's estimate of the market value of the parcel. You ask whether under these circumstances the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64New York State Business Owners
… … An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Comptroller Authority to Audit Local Development Corporations (LDCs)
… certain organizations controlled by municipal corporations and certain other government entities. Memo Bill Text Status … certain organizations controlled by municipal corporations and certain other government entities …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 1334
… in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. Affected Employees … to 16.75%. Note: There will be a “catch-up” rate of 19.2% for the remainder of 2014 to include amounts under-withheld for the period January 1, 2014 through July 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … it was the opinion of OSC Legal Services that the IRS regulation was applicable only in non-employee situations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Caledonia-Mumford Central School District – Financial Management (2024M-101)
… real property taxes to be increased. However, the District had operating surpluses totaling $5.1 million. Appropriating … fund balance. The District did not develop or adopt a written multiyear capital plan, comprehensive multiyear … B includes our comments on the District’s response letter. … Determine whether the CaledoniaMumford Central …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… complete report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of … balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87