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State Comptroller DiNapoli Releases Municipal Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audit has been … New York State Comptroller Thomas P DiNapoli today announced the following local government audit has been …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … our audit was to review the Towns internal controls over water operations for the period January 1 2012 through March …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk … audit of the Clerk’s records. Key Recommendations Remit to the Supervisor the interest and penalties collected and … The purpose of our audit was to review the processes and procedures over Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Village of Canajoharie – Procurement (2015M-36)
… bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Division of Housing and Community Renewal Bulletin No. DH-38
… RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) … in such grade by April 1, 2009; and did not receive a Performance Advance in October 2008; and was rated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-38-april-2009-performance-advances-and-longevity-paymentsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … by June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … requires a city (other than New York City), town, village or fire district to pay to a paid firefighter who is … 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 NYS2d 394; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Division of Housing and Community Renewal Bulletin No. DH-133
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with … New York and DC37, provides for a lump sum payment of up to $600 to eligible employees who hold an earned Associate’s Degree, … The purpose of this bulletin is to provide the Division of Housing and Community Renewal with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… which implemented the 2023-2026 Agreement between the State of New York and DC37, provides for a lump sum payment … or a professional license issued by the New York State Education Department. These monies will not be added to … Annual Addl Earnings (to prevent making another payment) Retirement Information and General Deductions: The Higher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026CUNY Bulletin No. CU-533
… CUNY Personnel Rules and Regulations provides for merit award increases to the base salaries of employee recipients. … or a designee for approval. There are two levels of the award: $500 - $2500, or up to 4% of base, whichever is less; … and are on their trial period are not eligible for a merit award. Have a performance evaluation within the past 6 months …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-533-merit-base-salary-awards-non-managerial-classifiedOpinion 90-10
… -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties … advisory council nor a conservation board is authorized to prevent the highway superintendent from trimming or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 2173
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: Pay Cycle/PP Type … Cycle) for Earnings Codes HZ1 and HZ2, the agency is responsible for determining the actual number of hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 1852.1
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of … ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … October, 31, 2020 under certain circumstances, per IRS Notice 21-7. If an agency wishes to revise calculations per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedSUNY Bulletin No. SU-301
… following: Code Narrative 406 410 Strike/Disp Fine Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesSUNY Bulletin No. SU-272
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialSandy Creek Central School District – Cafeteria Operations (2016M-354)
… purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through … financially self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid cafeteria employee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates … did not adequately address how reserves would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274