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REACH Academy Charter School - Cash Disbursements (2019M-130)
… goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Salem Central School District - Purchasing (2019M-105)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesSauquoit Valley Central School District - Procurement (2019M-228)
… update it as needed. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… September 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and separate … the Town of Hamburg, located in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179CUNY Bulletin No. CU-640
… Assistant Chief Engineer TG $36.01 Broadcast Associate (FT & H) SJ $34.01 College Graphics Design (FT & H) TG $34.01 College Interior Designer TG $36.01 Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increaseUnified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in … Unified Court System, OSC will modify Deduction Code 300 to allow members of Bargaining Unit SK to participate in a voluntary permanent life insurance … To notify the Unified Court System of the change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainState Agencies Bulletin No. 246
… also be inserted into the employee direct deposit panel with account information provided by Oswego State FCU. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositState Agencies Bulletin No. 1048
… Unit 05 employees in grade 038 positions that pay union dues (code 233) or agency shop (code 247) Effective … Background Currently, OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedState Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated … biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1929
… overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitOpinion 90-56
… duty" and while going to and returning from such duty, is "deemed to have a leave of absence" from his or her public … 38 USC §2024[d]). Further, the public officer or employee is entitled to be paid his or her salary or other … more than a total of 30 days or 22 working days, whichever is greater, in any one calendar year, and for not more than …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint … committee established by the agreement must be composed of members of the town board and village board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 92-13
… opinion. LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single … Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … the town clerk and the town supervisor from two to four years does not violate the "single subject" …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2001-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to … NY Const, article IX, §2). A town's home rule power is also limited by the doctrine of … not be given effect (see, e.g., Incorporated Village of Nyack v Daytop Village Inc. , 78 NY2d 500, 577 NYS2d 215). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13