Search
City of New Rochelle – Financial Condition (2014M-158)
City of New Rochelle Financial Condition 2014M158
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialCayuga County Community College – Information Technology (2013M-291)
… Account for all software licenses by purchase orders, license agreements or other supporting documentation, which …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Opinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mAlternate Contribution Stabilization Program
… original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate … rate system. Once an employer elects to participate in the Alternate Program, their contributions are based on … rate system regardless of whether they choose to amortize in any year. The program limits the increases or decreases in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programState Agencies Bulletin No. 1892
… on Pension/Retirement Plans Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual … Note: This is provided for informational purposes only. Social Security & Medicare Wage Base and Tax Rate … additional Medicare Tax of .9%. The additional tax applies only to income above the $200,000 threshold and is paid only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021State Agencies Bulletin No. 1975
… will remain at $15.00. Additionally , eligible full or part-time annual employees should receive at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance … Whether pursuant to section 122b of the General Municipal Law the town may contract with an …
https://www.osc.ny.gov/legal-opinions/opinion-91-20City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fVillage of Washingtonville – Financial Condition (2013M-346)
… 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village operations. The Village’s … overspending budget lines and ensuring that the Village is not committed to any payment before verifying that a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Other Bulletin No. 64
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … based on the April 2020 Salary Schedule (currently in effect). Effective Dates: The April 2022 SCF M/C … Eligibility Criteria: Performance Advance Employees in NS positions (Grade 600) which are equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfDiNapoli Appoints Senior Budget and Policy Staff
… Thomas P. DiNapoli announced today that he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as … decisions. The wide depth of experience and knowledge that Maria and Todd will bring to our team will greatly enhance … Thomas P DiNapoli announced today that he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffVillage of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… for the 2015-16 fiscal year total approximately $10.3 million. Key Findings District officials did not keep their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mAlbany Public Library – Leave Accruals (2015M-293)
… to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 through August … Key Finding The Board has not established a standard leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293