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State Agencies Bulletin No. 1996
… Background The Memorandum of Agreement (MOA) between the State of New York, DOH, the Civil Service Employees … of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at a … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… refer to the Department of Civil Service Attendance and Leave Manual Policy Bulletin 2004-05, Section 21.8. Prior to … a Supplemental Payment while on Workers’ Compensation Leave Without Pay, provided the statutory payment received … an employee has the option of charging accrued Leave credits or immediately being placed on Leave Without Pay. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationOpinion 92-15
… pursuant to Retirement and Social Security Law, §363-c does not mandate benefits under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli Releases East Harlem Economic Snapshot
… sector employment reached a record high and the number of businesses grew by nearly 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales since Superstorm Sandy, according to a … to the pre-storm level, but too many homeowners are still in the process of rebuilding. "People are returning to the … The Rockaways neighborhood in Queens experienced record job growth and business sales …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the pandemic remains … A year after the first case of COVID19 was reported in New York State the economic disruption caused by the …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021State Agencies Bulletin No. 683
… whose base salary is below Job Rate but who are holding a longevity, needed an FIS salary to update the salary each … will apply the Performance Advance up to the appropriate Longevity Step based on the Increment Code. FIS salaries will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Salamanca – Selected Financial Activities (2015M-284)
… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as … procedures and additional reconciliation and verification to ensure that the original bills were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Wayne Central School District – Financial Management (2012M-229)
… District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State … exceed the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was … creating fictitious encumbrances and ensure that year-end encumbrances are valid and supported. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and claims auditing process and internal controls over the … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of … that currently has 10 members, including two parent representatives. The School’s operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. … that defines the process for authorizing, processing and monitoring transactions. Key Recommendations Consult the … District’s attorney to evaluate the present LOSAP program and related documents. The Board also should adopt a plan and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221