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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… this is neither specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding … were paid for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval … clarify whether employees may earn overtime when working from home. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 … property tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… that, if implemented, will improve the Clerk’s collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the … did not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book registers, maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these … IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice … Town purposes. The Board did not require Department heads to keep complete records that would be used to determine the purpose of purchases. The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 344
… "Earned Income Credit Advance" certificate each year. The federal government provides a credit or an income tax refund to employees who earn low or modest … added to the wages in their paychecks. Agency Actions Report (TAX113) identifying employees in your agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income … income and family size. Eligible employees have the option of receiving advance payments of earned income credit …
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
… additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have … within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to … your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 98-21
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire … in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance … COOPERATION -- Ambulance Service (joint contract by town and fire district) TOWNS -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Member Contributions
… must: Complete the employer portion of the election form. Fax it to us at 518-486-4382 or mail it to the address on the … Complete the employer portion of the cancellation form. Fax it to us at 518-486-4382 or mail it to the address on the …
https://www.osc.ny.gov/retirement/employers/member-contributionsHiring Public Retirees – When Employees Retire
… service credit for their public employment. Section 211 (RSSL) Under Section 211, earnings from public employment are not limited for a … a public employer that has obtained the necessary Section 211 approval (also referred to as a Section 211 waiver), and … laws governing postretirement public employment Sections 211 and 212 retiree earnings limits restoring membership and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 89-26
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) … is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … had they been in the parent district. The apparent purpose of the "entry fee" is to recover capital costs of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Enrolling Members – Membership and Enrollment
… membership through another participating employer. Using Fax The preferred enrollment process is through Retirement … is unavailable, you’ll need to enroll the employee by fax instead: Have the employee complete a membership application for the appropriate system. Fax the completed application to 518-486-4382. Please note …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wage