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Vestal Central School District – Fund Balances (2017M-91)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
… August 31, 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. … service level agreements with its IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 344
… of earned income credit directly from their employer in the form of regular EIC payments added to the wages in their paychecks. Agency Actions Report (TAX113) identifying employees in your agency currently claiming Earned Income Credit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue … employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of Section 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment … of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOperational Advisory No. 6
… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 98-21
… According to your inquiry, the emergency rescue and first aid squad of the fire district fire department … emergency medical treatment than the emergency rescue and first aid squad of the fire district fire department is … The ambulance company would provide necessary care at the scene, but would not provide transportation for the patient. …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Member Contributions
… to contribute a percentage (see chart) of their earnings for all their years of public service. Annualized Wage or … retirement plans. What You Need to Do Beginning April 1 In March, NYSLRS notifies you when member contribution rates for … the Election to Make Voluntary Contributions (RS5379) form . File the election form with their payroll office. Your …
https://www.osc.ny.gov/retirement/employers/member-contributionsHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how much retirees can earn in post-retirement employment … non-retired personnel, or Extensive recruitment efforts did not find any available qualified non-retired persons. The …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… local law, impose the proposed "entry fee". July 25, 2001 Sean M. Walter, Esq., Deputy Town Attorney Town of Riverhead …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7