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Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… for English learners.” SED data show that, as of August 2022, the four-year dropout rate for ELLs was 16%, notably higher than the average overall dropout rate of 5%. At the same time, ELL enrollments have risen, with the number of ELL students outside of New York City increasing 8% from …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Agencies Bulletin No. 2304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date Institution 21 Current 01/09/2025 01/23/2025 … Job Data page in effect for this date. If these values do not align, agencies must take one of the following actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageUnified Court System Bulletin No. UCS-94
… of the new Deduction Code 436, PC Courts Universal Life. Affected Employees Employees in Bargaining Unit DR, … Code to be used for voluntary participation in a universal life insurance program administered by Pearl Carroll & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-system2015 Financial Condition Report – 2015 Financial Condition Report
… ended SFY 2014-15 with its highest closing fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time … selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2015-fcrOneonta City School District – Payroll (2017M-202)
… which has approximately 1,700 students, is governed by a Board of Education. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Your Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through … 2010* Tier 5 January 9, 2010, through March 31, 2012 Tier 6 April 1, 2012, or after *PFRS members covered by the State …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierState Agencies Bulletin No. 337
… date is in the 2002 calendar year, the applicable wage and tax information will be applied in the employee's 2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksLake Pleasant Central School District – Payroll (2016M-8)
… Purpose of Audit The purpose of our audit was to review the District’s calculation of its employees’ wages … District officials have established adequate procedures to ensure employees are accurately compensated. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. … Southwestern Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing … Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The … 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115City of Norwich - Capital Planning (2019M-88)
… and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. … resources are available to replace capital assets in a timely manner. Create inventory lists of capital assets … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Centereach Fire District – Procurement (2016M-342)
… for the period January 1, 2015 through June 30, 2016. Background The Centereach Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … are limited if they are returning to public employment in New York State. Public employment includes: State of New York …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 98-21
… LAW, §§119-o, 122-b, 209-b; TOWN LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the … therein may not, pursuant to General Municipal Law, article 5-G, enter into a municipal cooperation agreement … corporations, associations or other organizations". 2 It has been the opinion of this Office that since section …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Agencies Bulletin No. 1383
… assignment constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014