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Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135State Agencies Bulletin No. 1223
To inform agencies of the tax related withholding requirements for 2013
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Earnings Limits – Enhanced Reporting
… 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York … Security Law limits the earnings used in the calculation of pension benefits. The amount cannot exceed the Governor’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 95-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … aid is not applied directly to pay for the project or to retire obligations issued in anticipation of the aid. State … or more inhabitants on behalf of the city school district. You ask whether this aid may be used to pay operating …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in section 363-d is for the benefit of firefighters in the New York State and Local Retirement System, with the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 95-10
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … encompass the shore" ( Mix v Tice , 164 Misc 261, 298 NYS 441). Therefore, it is our opinion that, in relation to a … Law, §1500[h]; 19 NYCRR 200.11). You may wish to contact that agency for further information in this regard. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction corporation would … to less than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Examination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Agreement payment request into the Statewide Financial System (SFS) as a regular voucher using the appropriate … situations where continuation of an individual as a State employee would present health or safety concerns for … a return of capital and would therefore be non-taxable. An employee claims to have been subjected to discrimination …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsProgress Report: The MTA Capital Security Program - April 2012
The electronic security program has encountered numerous setbacks, and its cost has nearly doubled, to $516 million, as the scope of the program has expanded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2013.pdfAdministration Payroll Calendar | April 1, 2011 – April 30, 2012 | Current
Calendar for Administration Agencies 2011-2012 on a Current Basis
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/calendar-admin-current-2011-12.pdfAdministration Payroll Calendar | April 1, 2012 – April 30, 2013 | Current
Calendar for Administration Agencies 2012-2013 on a Current Basis
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/calendar-admin-current-2012-13.pdfBenefit Eligibility Assessment Process (2012-S-51), 90-Day Response
To determine whether the New York City Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process is in compliance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-12s51-response.pdfNew York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfFinancial Condition and Outlook (2012-S-72), 90-Day Response
To determine the financial condition of the State University Hospital of Brooklyn (Hospital).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s72-response.pdfMedicaid Program - Payments for Death-Related One-Day Inpatient Admissions (2012-S-5)
To determine whether the Department of Health (Department) appropriately and effectively implemented and applied the new APR DRG-based hospital inpatient paymen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s5.pdfDisposal of Electronic Devices (2012-S-40), 90-Day Response
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40-response.pdfSelected Employee Travel Expenses (2012-S-96), 90-Day Response
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s96-response.pdf