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Town of Harmony – Justice Court (2014M-004)
… through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an elected … appropriations total $916,233. Key Findings Of the 21 monthly reports reviewed with remittances totaling more than … omissions were found. However, there was no indication of what the Board had reviewed. We found that 10 of the 20 cases …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004CUNY Bulletin No. CU-626
… instructions for processing the CUNY Rate Increase for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has been … for retroactive increases for employees in the title of Elevator Mechanic. This determination covers the period June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsState Agencies Bulletin No. 1639
To notify agencies of a change to the process for reissuing New York State payroll checks
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksState Comptroller DiNapoli Releases School Audits
… School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal climate, … totaling $44,956 in which no quotes were documented. Vestal Central School District – Fund Balances (Broome … School District Oriskany Central School District and the Vestal Central School District …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Port Authority of New York and New Jersey … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . … town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan … announced his office completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted Falsifying Business Records in the second … reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records … by the county clerk and Surrogate’s Court were up to date and complete and auditors noted no material …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash … School District – Financial Operations (Tioga County) In the sample auditors reviewed, 30 claims (11 percent) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-333
… titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Effective Date(s) Checks dated June … to May 31. $294.00 Campus Peace Officer (Full-time) Campus Public Safety Sergeant Campus Peace Officer (Hourly) Be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentOpinion 90-9
Whether a village board of trustees which has established the office of auditor may grant the auditor authority to audit and order paid some but not all claims against the village
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… For more information see Chapter XII, Section 6.J – Paying a Refund of this Guide. Before the agency submits the … is being moved from a federal funding source to another source, the movement of this expenditure must be done … Refunds and returns back to the Federal Government are not State expenditures and, therefore, must be recorded as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $14.00 for State employees whose job location is within … Suffolk or Westchester Counties) $12.50 *The increase to $14.00 for employees whose job location is within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… additional charges to place a fixed asset in its intended location and condition for use (i.e., freight and … and drayage in, cartage, import duties, handling and storage costs Specific in-transit insurance charges Sales, … Per Paragraph 79 of GASBS 72 - Fair Value Measurement and Application, acquisition value is the price that would be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … with ESRD. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive regular dialysis treatments … When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … York, OMH, and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the … 11:00 pm on 11/03/2021 (Institution), agencies must submit the appropriate New 2.5x Earns Code (as listed in OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… Bargaining Unit Current Amount 2025 Increased Amount LOC (Location Pay) 01 $3,871 $4,623 21 $2,195 $3,400 LMH … 2025 Increases - Bargaining Unit 01 Earnings Code: LOC, LMH, CED, 01H, IFN, and/or IFE Effective Date: … date employee returns to the payroll Annual Addl Earnings: LOC = $4,623 LMH = $1,846 01H = $2,375 CED = $3,400 IFN = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54