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Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the … 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the … 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … approximately $2.2 million. Key Findings Not all employees who collect rent have unique user names and passwords in the …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNiagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Accounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1398
… Unit (BU01) and includes the April 1, 2015 SSU BU01 Salary Schedule . Chapter 67 of the Laws of 2012 implemented the … Unit (BU21) and includes the April 1, 2015 SSU BU21 Salary Schedule . Chapter 257 of the Laws of 2012 implemented the … Unit and includes the April 1, 2015 SSPU BU61 Salary Schedule and the April 1, 2015 SSPU BU91 Salary Schedule . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesState Agencies Bulletin No. 923
… 82 Security Supervisors Unit (BU61) Effective Date(s) Retroactive General Salary Increases will be processed in Pay Period 13L - paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesUnified Court System Bulletin No. UCS-214
… Purpose To inform agencies of OSC’s automatic processing of the April … detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in … increment or increment code update, the agency must submit the appropriate transaction(s) on the Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-214-april-2015-state-new-york-unified-court-system-ucs-incrementsDiNapoli: Technology Changing How Local Governments Serve Residents
… The initiatives underway in Schenectady are a model for others to follow, and I commend Mayor McCarthy and the Schenectady City Council for prioritizing these projects. I encourage other local … McCarthy said. “I applaud State Comptroller DiNapoli for highlighting these efforts in support of local …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-7
… opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Agencies Bulletin No. 1997
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at … Association (CSEA), the Public Employees Federation (PEF), the New York State Correctional Officers and Police … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Association (CSEA), the Public Employees Federation (PEF), NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certain