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Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… period July 1, 2014 through April 19, 2016. Background The Oceanside Union Free School District is located in the Town … Oceanside Union Free School District Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneida Housing Authority – Tenant Rents (2014M-306)
… of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Local Government Financial Data Release Dates
… according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) … on a quarterly basis for 5 years after the original release date. Data for individual local governments and … Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLife Changes: What If I Work After Retirement?
… Retirement System (PFRS). New York State Retirement and Social Security Law (RSSL) regulates post-retirement … Revenue Service (IRS) rules and the Retirement and Social Security Law (RSSL) require a member have a bona fide … are regulated by the New York State Retirement and Social Security Law RSSL …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementDiNapoli: Wall St. Profits on Pace to Beat 2017
… Securities industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, … has profited every year since the end of the recession in 2009, and compensation last year reached its highest point … crisis. The momentum from last year's dramatic rise in profits has carried into 2018 and the industry is on track …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… of Gulnick’s employees and concerns regarding a $120,000 payout from the county to Gulnick for unused accruals upon … Policy Manual section related to management accruals and payout calculations to ensure equal application of the policy … the county comptroller, will issue guidance to clarify payout calculation procedures and ensure a uniform …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work … superseded by local law. January 10, 2006 Joseph F. Izzo, Supervisor Town of Catskill 1 The town board, by resolution, may determine that, in lieu of certification, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. Crotty, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first year the industry has added jobs since 2011. "The cost of legal settlements related to … recoveries, the securities industry has not been a driving force in the current jobs recovery in New York City. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State … for certain transfers. State Finance Law, Article 9, Section 138 states contracts cannot be assigned, transferred, … the following should be considered: Pursuant to Article 9, Section 138 of the State Finance Law, a contract assignment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides … Encryption, and Logging Standards, as well as the Change Management Process and Policy. Improve the timeliness …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF Nurse Uniform Maintenance Allowance for employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-management