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City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAudits of Local Governments: About Our Audits
… Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 1854
… agencies of OSC’s automatic processing of the October 2020 PEF Performance Advances and provide instructions for … on October 1 to eligible PEF employees based on the 2018 Salary Schedule. Effective Dates: The October 2020 PEF … are equated to a grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-50
… for a Performance Advance to an increased Job Rate on the April 2010 salary schedule. Effective Date(s) 9/30/10 … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … available for agency review after the automatic payments have been made. All reports are sorted by agency code, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 843
… is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are eligible for a Performance … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 2000-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: … the village fire department. Article 11-A of the General Municipal Law (§214 et seq.) contains provisions relating to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 977
… is below the Job Rate of the employee's current grade on the 4/1/09 Salary Schedule are eligible for a Performance … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … available for agency review after the automatic payments have been made. All reports will be sorted by agency code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… is below the Job Rate of the employee’s current grade on the 4/1/09 Salary Schedule are eligible for a Performance … Position has both equated grade and NTE Position and job do not match Sal below hiring rate FIS missing FIS at or … available for agency review after the automatic payments have been made. All reports are sorted by agency code, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… for a Performance Advance to an increased Job Rate on the April 2010 salary schedule. Effective Date(s) 9/30/10 … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … available for agency review after the automatic payments have been made. All reports are sorted by agency code, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 93-13
… sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services) COUNTY … infringing on the towns' ability to raise revenues through real property taxes for their own local purposes. …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … 31, 2015. Background End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney … address this, the federal Social Security Administration (SSA) has a policy that allows Medicaid recipients who are age …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … Education Law, §402[3]). In previous opinions, however, we have concluded that a municipality, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
General capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost is not practicably determinable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements report aggregate data for the State, distinguishing between the governmental … resources measurement focus and the accrual basis of accounting, as are the Enterprise Funds, Component Units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … fees for processing these claims. Department of Civil Service: New York State Health Insurance Program – … the member was disenrolled ($1.1 million). State Board of Elections (BOE): Use of Federal Funding for Election …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that are not needed for program … adjustment that results in an increase in federal fund cash that will not be immediately disbursed for program … until the related funds have been posted in SFS. In the case of an audit disallowance, or any scenario where there is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate less than the amount provided on the chart below are eligible for the 2020 minimum wage … changes to a location with a different minimum wage in effect, the agency must update the employee’s rate to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageOpinion 90-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … the board of trustees' duties and functions, we do not believe that this statute enables the board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 2322
… Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable Effective Dates provided in the … $626 $645 OSC Actions: OSC will automatically insert a row on the Additional Pay page using the applicable Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facility