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Greene County Industrial Development Agency – Management Practices (2013M-95)
… of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the … firms and businesses received sponsorship and economic development incentives. However, the Board cannot document … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialTown of Hartwick – Financial Condition (2013M-118)
… fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not … levy for the general, highway, fire protection, library, lighting district, and water funds was relatively steady over …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … we reviewed eight credit adjustments totaling $516 from individual customer accounts and found that none of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … relies on a significant amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Lewis County – County Bridge Maintenance (S9-13-3)
… The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … County received a relatively consistent number of flags from the New York State Department of Transportation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … $9.3 million each year, for a total of almost $34 million from the 2008-09 through the 2012-13 fiscal years. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … of all moneys received are made intact within 72 hours from the date of receipt, excluding Sundays and holidays. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board … into a three-year compact agreement with the Foundation in April 2013. During the 2012-13 fiscal year, the School … President to describe the services the School is receiving from the Foundation, but the Board President could not …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general … 2011 the Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … sustainable investment and climate-related themes. In 2023, the Fund increased its SICS target to $40 billion from the initial goal of $20 billion achieved the same year. …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … not reconciled to ensure that all receipts were deposited. In addition, $4,700 in fees were waived without evidence of … of the town’s progress in implementing recommendations from a prior audit on the town’s financial operations. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million … school district reported surplus fund balance that ranged from 3.9 percent to 4 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 817
… hourly employees who meet the eligibility criteria in CSEA Bargaining Units 02, 03 or 04 Background Chapter 10 … the employee’s final pay check if the employee separates from service prior to the end of the fiscal year. 7.5 Hour … the employee’s final pay check if the employee separates from service prior to the end of the fiscal year. Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 829
… hourly employees who meet the eligibility criteria in PEF Bargaining Unit 05 Background Chapter 114 of the Laws … in the employee’s final paycheck if the employee separates from service prior to the end of the fiscal year. 7.5 Hour … in the employee’s final paycheck if the employee separates from service prior to the end of the fiscal year. Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 95-5
… Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to … were used to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask … and every city having a population of a million or more people, which has established an E911 system may by local law …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Unified Court System Bulletin No. UCS-276
… for manual payments Affected Employees Employees in the following bargaining units who meet the eligibility … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings … will be included in the calculation of overtime earned from the OT Eff Date through the End Date on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawReporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the State, a … for the purpose of making benefit determinations from service, salary and deduction records. Employers seeking … tax withholding and employee benefit deductions are made from the individual’s paycheck; and (q) the individual is …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153SUNY Bulletin No. SU-348
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria, … eligible for the salary increase when the employee returns from the leave provided the employee remains in an eligible … increase. In addition, the salary increase may be withheld from an employee if the SUNY Chancellor or the Director of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalCUNY Bulletin No. CU-750
The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers Supervisor Plumbers Plumbers Helper Thermostat Repairers and Supervisor Thermostat Repairers
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisor