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Unified Court System Bulletin No. UCS-266.1
… file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union … the payroll deduction in PayServ for those unions that do not currently submit membership and dues transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payrollDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental … 31, 2014. Background DDI is a Suffolk County-based not-for-profit organization approved by SED to provide … refer students to DDI based on clinical evaluations and pay for the services using rates established by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… and program related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopWillsboro Fire Department – Financial Operations (2014M-206)
… January 1, 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Rockland County – Budget Review (B6-13-22)
Rockland County Budget Review B61322
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCarmel Central School District - Extra-Classroom Activities (2018M-45)
… $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the … all receipts and disbursements. Ensure applicable sales tax is collected and remitted to the State. Update and amend …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … our discussion of the issue of copyright protection is general in nature and is not intended to determine whether a … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Unified Court System Bulletin No. UCS-175
… the Laws of 2008 that implementing agreements between the State of New York and various negotiating units in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andOpinion 96-1
… capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or partly within the Adirondack Park and has within … You ask whether approval of the State Comptroller is required prior to the purchase of real property by a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 90-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … districts, within the county (see also County Law, §408-a[2]). In determining whether it may be reasonably anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual … in 2023, but firms have taken a more cautious approach to compensation and more employees have joined the securities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206