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Cost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy … purchasing arrangements with other municipalities and school districts. Several such arrangements are already in … is no general statutory authority for local governments or school districts to enter into cooperative purchasing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsCity of Amsterdam - Budget Review (B21-5-5)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5State Agencies Bulletin No. 422.2
… Bulletin Supersedes Payroll Bulletin No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsState Agencies Bulletin No. 2272
… Employees: All employees with a paycheck being reversed on the AC230 Worksheet due to an overpayment are impacted by … System (SFS). Agencies can track their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ Bulletin Board. This new report details all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOpinion 93-14
… the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 … People ex rel. Hilliker v Pierce , 1909, 64 Misc 627, 119 NYS 21, the court granted mandamus relief in relation to the … to the pro rata cost of original installation" (119 NYS at p 26; see also 1979 Opns St Comp No. 79-453, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Unified Court System Bulletin No. UCS-147
… Eligible employees in Negotiating Units SY, DR, F8 and 87 Background Chapter 276 of the Laws of 2008 and 2007-2011 bargaining agreements authorize the continuation of this payment and an increase in the annual earnings amount. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleState Agencies Bulletin No. 1353
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Port Jervis City School District – Financial Condition (2022M-152)
… complete report – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology … is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … errors totaling $1,629. One former employee, as well as the estates of three former employees may have been entitled …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolState Agencies Bulletin No. 816
… 82 Security Supervisors Units (BU61 and 91) who have been in positions eligible to receive Pre-Shift Briefing in Fiscal Year 2007-08 and who are employed in the following agencies: Office of Parks, Recreation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … However, we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Unified Court System Bulletin No. UCS-138
… the SOS adjustments. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Effective Date(s) Pay … Senior Officer Series Differential for eligible employees in Negotiating Units SY, DR, F8 and 87. Chapter 276 of the … for any mid-pay period adjustments previously entered by the agency, effective April 5, 2007 or later, using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialState Agencies Bulletin No. 1575
… define Supplemental Wages, the earnings codes classified as Supplemental Wages and the methods for withholding income … They include, but are not limited to, bonuses, overtime pay, payments for accumulated sick leave, severance pay, … are paid at a regular hourly, daily, or similar periodic rate (and not an overtime rate) for the current payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesOpinion 91-3
… we have stated that, since Highway Law, §142(2) is a more specific statute with respect to highway equipment, … controls how, when and where highway equipment is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 AD2d 96, 427 NYS2d 68, … are medical supplies (1981 Opns St Comp No. 81-109, p 111; see 1979 Opns St Comp No. 79-721, unreported, … for below the monetary threshold of section 103 (see e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … 6-g defines the term "equipment" as "any equipment, machinery or apparatus for the acquisition of which a period …
https://www.osc.ny.gov/legal-opinions/opinion-98-7