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Graded Rates – Contribution Stabilization Program
… year. Fiscal Year End System Average Rate, Excluding GTLI Contribution Stabilization Program Graded Rate System Average … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesMerrick Union Free School District – Financial Management (2024M-64)
… lack transparency, circumvent the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Wayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… annual update document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Other Bulletin No. 52
… the new bargaining unit 78 to current agency queries to get valid results. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsOpinion 91-52
… program as pre-condition to) -- Bids (restricting bids only to bidders employing prescribed percentage of local … training program as pre-condition to); (restricting bids only to bidders employing prescribed percentage of local … lowest responsible bidder or which restricts competition only to bidders which employ a prescribed percentage of local …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 94-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15EDSS - General Help for All Transactions
… that my document was “Returned to Draft” status? You will only receive this email if you requested the transaction be …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsOpinion 2002-11
… of call. It is evident, however, that each call run may only be applied under one category or the other. Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Village of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Climate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy … To determine if the Public Service Commission PSC and the New York State Energy Research …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOperational Advisory No. 22
… needs for creation of purchase orders for funding purposes only, or, when combined with the use of deliverable specific …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryBorrowing Against Your Contributions – Article 14 Benefits
… must be at least 2 percent of your salary. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… legal opinions and directives guiding authorities to do otherwise,” DiNapoli said. “RGRTA should fix this problem and make sure bonuses are primarily given out for truly … management’s incentives were not linked to specific work they performed. In fact, auditors found that more than 90 …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOpinion 91-39
… SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, … limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as trustee would … limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides generally for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … to the work of my investigators in partnership with Attorney General Barbara Underwood and the New York City … trust in our government and political process," said Attorney General Underwood. "Today’s indictments should send …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-alberto