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Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
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 financial management for the period … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner … establishes reasonable levels of fund balance in order to meet the Town's needs. … Town of Esperance Fund Balance …
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)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
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 Authority’s … The Authority, which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board … Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do …
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)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
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)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary budget complies with …
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)
… provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and is …
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)
… and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School …
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)
… Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials … fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these funds to a special …
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)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and then … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Accounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( … Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1398
… the specified earnings code provided the employee has a Payroll Status of Active or Leave With Pay on the payment … If the employee meets the eligibility criteria and has a Payroll Status of Active or Leave With Pay on the payment … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence on …
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
… OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … Council 82 Security Supervisors Unit (BU61) and provides for salary increases and additional payments for those employees covered by the award. Contract Provisions …
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
… appropriate Reason code for eligible employees who return from a Leave of Absence (except a Workers’ Compensation … increment code is 0001 after being automatically updated from Increment Code 0003 (the result of an “Unsatisfactory” …
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
… Thomas P. DiNapoli. DiNapoli released his report, “Smart Solutions Across the State: Advanced Technology in … connectivity to certain neighborhoods as part of its Smart City Project. “New technologies are reshaping how local … be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on taxes, and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-7
… This opinion represents the views of the Office of the State … of volunteer firefighters, upon consent of the department, company and squad, and after public hearing, may authorize … Corporation Law, §1402[e][3]; Public Health Law, art. 30; 1989 Opns St Comp No. 89-52, p 118; 1987 Opns St Comp No. …
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 … Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-205
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Police Benevolent Association and provides for increases to Location and Supplemental Location Pay effective April 1, … 07 and Bargaining Unit 17. Effective Date(s) The increases to Location and Supplemental Location Pay will be paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-state