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Opinion 98-17
… General Construction Law, §§65[a], 66[4]; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569 affd 32 NY2d 894, 346 …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Homeless Outreach Services in the New York City Subway System
… over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … – an 18 percent increase since 2013. DHS and the MTA have not lived up to their oversight and monitoring …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemOther Bulletin No. 60
… Other Bulletin No 60 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… four-member Executive Board and five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Western New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 million. Key Findings The … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the accounting records for several other municipalities, told us that it is difficult to dedicate time to update the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216CUNY Bulletin No. CU-706
… retirement contributions, garnishments and federal levies. Tax Information The CUNY Bonus Payment (CBP) is supplemental … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkEnrolling Members – Membership and Enrollment
… you to immediately view important information, such as your employee’s tier and contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click the “Access Enrollment … need to select a job code that best describes the work your employee does. This code, in part, determines retirement …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersUnified Court System Bulletin No. UCS-305
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in graded positions in Bargaining Units 86, 88 and CT. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… toward insolvency, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Monroe …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activitySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… established adequate, written criteria and processes for monitoring projects. Recapture provisions do not include … procedures critical to project and sublease approval and monitoring. Ensure that cost-benefit analyses and risk … Development Agency Project and Sublease Approval and Monitoring 2014M369 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20June 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsSelected Safety and Security Equipment at Train Stations
… old system is operated and maintained by the EEMD. These camera systems are located inside the station houses (shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsEast Ramapo Central School District – Budget Review (B25-5-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2024-25 budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up to two monitors to the East Ramapo Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … individual employee names and respective pay amounts for accuracy. Key Recommendations City management should … of the payroll process reviews completed payrolls for accuracy and signs (certifies) the payrolls to indicate their …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207