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Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … of its existence (see Friedman v State , 67 NY2d 271, 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Division of Housing and Community Renewal Bulletin No. DH-22
… Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mReporting Workers' Compensation Benefits – Legacy Reporting
… that would have been paid and corresponding days worked for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the employer and part payments made … and service should not be adjusted if an employer is later reimbursed by workers’ compensation. If you have any …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsCost-Saving Ideas: Overtime Planning and Management
… costs, such as the employer's share of Social Security and Medicare payroll taxes, workers' compensation premiums, and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Agencies Bulletin No. 967
… for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected … (Form W-2C) but, in most cases, will remain subject to Federal, State and Local taxes for 2009. Also, the Federal, State and Local tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Unified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … as follows using the applicable salary rate: Determine the number of calendar days served. If more than one salary rate … after the automatic payment is processed. The listings report will include department, emplID, employee record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Garden City Union Free School District , Gowanda Central School District , Holland … Central School District , Rochester Career Mentoring Charter School and the Tully Central School District . “In an …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … financial operations for the period January 1, 2012 to November 13, 2013. Background The Town of Clarendon is … and four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Cobleskill – Budgeting (2023M-138)
… that contain realistic estimates based on available current data and historical trends. Include fund balance …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Member Contributions – Legacy Reporting
… Tier 6 members (RSSL Article 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsHammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Village of Islandia – Procurement (2021M-203)
… Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues Village officials raised in their response. … Determine whether Village of Islandia …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Shelter Island Union Free School District - Fund Balance (2020M-23)
… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and District policy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76State Agencies Bulletin No. 702
… 2005. The new bargaining unit into which the employee is moving received a raise but the prior bargaining unit did not … 2006. The new bargaining unit into which the employee is moving received a different increase than the prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-units