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Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, … East Aurora Union Free School District High School ExtraClassroom Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
… the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … to access online banking and do not consistently erase the browser history after online banking. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Rhinebeck – Water Fees (2013M-311)
… The Board of Trustees comprises four elected members and an elected Mayor. The Village’s budgeted water fund … The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s … not prepared in accordance with the Village’s local law, and the Board did not approve all customer account …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Chenango Valley Central School District – Budget Review (B4-13-11)
… proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and … the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … or arbitrator, a final judgment issued by a court, a settlement agreement reached by an agency and another party … under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesDivision of Housing and Community Renewal Bulletin No. DH-38
… Unit 67 with a salary grade equal to 018 who have an MST (Merit Step Payment) row on the Job Data page in the current grade and do not have an RMT (Rescind Merit Step) row in the same grade. OSC will automatically … Unit 67 with a salary grade equal to 018 who have an MST (Merit Step Payment) row on the Job Data page in the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-38-april-2009-performance-advances-and-longevity-paymentsOpinion 91-25
… to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of City of Ithaca , 29 Misc 2d 37, 215 … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
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 instructions for … eligibility criteria are affected. Background: Chapter 177 of the Laws of 2024, which implemented the 2023-2026 … The purpose of this bulletin is to provide the Division of Housing and …
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
… be in a BU67 position with an Employee Status of Active, Leave With Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates section. Employees with an Employee Status of Leave of … applicable Check Date provided in the Effective Dates section. Employees with an Employee Status of Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Opinion 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. 1852.1
… Cuts and Jobs Act (for dates beginning after December 31, 2017 and before January 1, 2026), the maximum fair market …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedSUNY Bulletin No. SU-301
… be re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesSUNY Bulletin No. SU-272
… to be adjusted Comments: An explanation of the adjustment Military Stipend Leave OSC will recalculate the military stipend amount for employees who were placed on a … employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialState Agencies Bulletin No. 2173
… of OSC’s automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: Employees in the … 190 of the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-public