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Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… funds have also been directed across the State as the result of community inpatient bed reductions. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planDepartment of Transportation Bulletin No. DOT-45
… Shift Lump Sum Payment. Affected Employees: Employees in a position represented by the CSEA Operational Service … Operational Services Unit Agreement between the State of New York and the Civil Services Employees Association (CSEA), … which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… to confirm the expenses were appropriate. As a result, 273 purchases were missing invoices or receipts. … or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper department … The manager made proper and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSecurity Delivery Instructions
… Follow the steps below to deliver securities to the New York State Comptroller’s Office of Unclaimed Funds … should be reported and maintained in the organization’s house account. Review accounts annually to determine if any …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsDiNapoli: Tax Cap Nears Two Percent for 2018
… DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 … year. For the list of allowable levy growth factors for all local governments, visit: …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wayne County – Financial Management (2012M-249)
… County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 683
… that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated … the previous Increment Code system, employees whose base salary is below Job Rate but who are holding a longevity, needed an FIS salary to update the salary each April with a Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Putnam Valley Central School District – Financial Condition (2016M-135)
… 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Shandaken – Payroll (2013M-201)
… was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… in compliance with legal requirements and ensure that any employee who receives additional group life insurance …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee … year must return advances. Travel advances can be issued in SFS in two different ways, either through an agency’s petty cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… established specific leave benefits of NC employees. As a result, we found: Seven NC employees earned 2,213 more hours …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Agencies Bulletin No. 145
… dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll Register and Employee's Check/Advice The Earn Code … RCN and the adjustment amount will be displayed on the payroll register and the employee's check or direct deposit … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustment