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City of Norwich - Capital Planning (2019M-88)
Determine whether City officials are properly planning for capital needs
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. … Centereach Fire District Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Hiring Public Retirees – When Employees Retire
… without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are … employer is any public employer that paid the retiree a salary or compensation during the last two years before … retirement and the pension was based, in part, on that salary and/or service. Earnings from work for a former …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesCUNY Bulletin No. CU-382
… CUNY agencies with information for the processing of salary and other increases Affected Employees Classified CUNY employees … for Time Entry Earnings Agencies must calculate retroactive adjustments for Time Entry earnings listed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtOpinion 98-21
… opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance … Service (circumstances in which district may contract for provision of) -- Powers and Duties (authority to contract …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… the Treasurer generally maintained appropriate financial records, the Board does not provide adequate oversight of … Board did not elect two members to audit the Treasurer’s records as required by the by-laws and did not audit bills or … Elect two members to audit the Treasurer’s financial records as authorized in the by-laws. Approve bills prior to …
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
… Purpose To provide agency instructions for processing the 2015 Special Assignment to Duty Pay. … Services Unit BU03 Institutional Services Unit BU04 PEF Professional, Scientific & Technical Services Unit BU05 … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014CUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … of New York and the City Employees Union Local 237 IBT for retroactive increases for employees in the title of … Worker hired before April 28, 2006 will be paid the new salary rates. Any Maintenance Worker hired on or after April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerState Agencies Bulletin No. 1306
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation or the Office of Parks, Recreation and … to vehicular traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013State Agencies Bulletin No. 1233
… Purpose To provide agency instructions for processing the 2013 Special Assignment to Duty Pay. … Services Unit BU03 Institutional Services Unit BU04 PEF Professional, Scientific & Technical Services Unit BU05 … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Accounts Payable Advisory No. 30
… advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial … account code. Please note that these account codes are retroactive to April 1, 2013. Business Units are advised that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsOpinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, 2012, the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… and renovation of a ski facility; a lease and PILOT agreement relating to the construction of an aircraft … of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls … Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1045
… agencies of an automatic Dues and Agency Shop Fee Update for certain employees represented by CSEA. Affected Employees … raise, longevity or increment that moved them to a higher salary level on the CSEA dues chart in 2010 Effective Date(s) … raise, longevity or increment that moved them to a higher salary level on the CSEA dues chart. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit organization located in Schenectady, New York. Crossroads provides preschool … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, Crossroads reported about $1.27 million in reimbursable costs on its CFR for two rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manual