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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… required annual financial report as of fiscal year 2011 with the OSC. The Board does authorize each claim for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mRochester City School District – Payroll and Procurement (2016M-435)
… seven-member Board of Education, operates 52 schools with approximately 29,700 students. Budgeted appropriations … We reviewed 515 p-card purchases and found deficiencies with 500 purchases. The District did not consistently comply with competitive bidding requirements for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Saranac Central School District – Payroll (2015M-298)
… Clinton County. The District, which operates four schools with approximately 1,470 students, is governed by an elected … The Superintendent did not compare the payroll registers with payroll source documents (i.e., time records) to ensure … payroll policy and increasing management reviews of work performed by the payroll clerk. The Superintendent, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… written IT contingency plan. District officials disagreed with certain findings in our report but indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… and officials properly approved and monitored projects with appropriate and measurable goals and took action when … to that jurisdiction. Although GCIDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix B includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPutnam County – Court and Trust Funds (2024-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2State Agencies Bulletin No. 1082
… report Extra Service. Affected Employees OMH employees who work Extra Service Effective Date(s) OMH agencies may begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… 2015A Tax-Exempt Bonds to Citigroup Global Markets Inc. with a true interest cost bid of 2.849908 percent; Series 2015B Taxable Bonds to Roosevelt & Cross Inc. with a true interest cost bid of 2.369585 percent; and Series … Tax-Exempt Refunding Bonds to Morgan Stanley & Co. LLC with a true interest cost bid of 1.743774 percent. The state …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCUNY Bulletin No. CU-591
… Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description 406 … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentOpinion 2001-3
… the cost of general governmental services constitutes a tax and may not be imposed by a municipality without express …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3CUNY Bulletin No. CU-622
… Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description 406 … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-622-cuny-june-2018-uniform-allowance-paymentState Agencies Bulletin No. 1735
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… to help parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on … ytpl/literatureforms/getPDFForm.do?cmsPDF=DisclosureBooklet.pdf . No guarantee: None of the State of New York, its …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsDebt – 2023 Financial Condition Report
… may: Indicate reduced ability to support current programs with current revenues. Force future program reductions, … $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles (GAAP), an … more debt than it will retire over the next five years, with: $43.2 billion of new issuances of State-Supported debt; …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtOpinion 2000-16
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life … the association may permit a member to designate as his or her beneficiary a person not related to the member by blood, … the statute that a different meaning is intended (McKinney's Statutes §232; see also 1980 Opns St Comp No. 80-86, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2002-11
… responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number … department responses, must credit a volunteer firefighter with twenty-five points for responding to the minimum number … provides that points must be granted "in accordance with a system adopted by the program sponsor". In general, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11EDSS - General Help for All Transactions
… the required documents and resubmit the procurement record with the additional information requested. Once submitted, … save for later and submit) in order for the system to work. If you use your browser’s buttons, you may lose your work and be unable to retrieve it. What types of files do you …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018State Comptroller DiNapoli Releases School Audits
… did not always procure goods and services in accordance with board policy. Although auditors found the purchases were … Also, two teacher assistants were not paid in accordance with their collective bargaining agreement. Union Free School … inventory of fixed assets and other equipment and property with a value of more than $1,000. District officials, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits