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City of Rome – Solar Power Purchase Agreements (2015M-290)
… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Vacating Orders – Divorce and Your Benefits
… NYSLRS requires that the Vacating Order include the date on which the original DRO was signed and language … the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional requirements for the contents of a Vacating …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Codes – Uses and Descriptions contains information and details regarding State accounting codes. This chapter … Codes Uses and Descriptions contains information and details regarding State accounting codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Tioga Central School District – Cash Management (2020M-83)
… monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue could have increased by approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Unified Court System Bulletin No. UCS-284
… of the new voluntary deduction code for Amalgamated Term Life Insurance. Affected Employees Employees in Bargaining … using the new deduction code 542, Amalgamated Term Life Insurance. The vendor will submit all transactions for … of the new voluntary deduction code for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-284-new-voluntary-deduction-code-542-amalgamated-term-lifeNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundState Agencies Bulletin No. 926
… automatically. Affected Employees Eligible employees in the following bargaining units: Administrative Services … if the employee: has completed one (1) year of service in such grade by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 893
… Pursuant to the determination of the Governor’s Office of Employee Relations, the following laws provide for the … represented by NYSCOPBA or Council 82 whose base annual salary is below the Job Rate of the employee's current grade on the applicable Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedOpinion 90-53
… (authority to contract out functions of village assessor); (authority to contract out functions of village … ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- … the powers and perform the duties of the positions of assessor, building inspector and deputy road commissioner, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53CUNY Bulletin No. CU-596
… Purpose To provide agencies instructions for processing the rate … The rate increases and lump sum cash payments are pursuant to the New York City Comptroller’s Consent Determination … employed on the date of the payout shall be eligible to receive a lump sum cash payment. This lump sum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentOpinion 88-1
… may require." Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and … the Volunteer and Exempt Firemens Benevolent Association of Lakeview may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs … purpose of these programs is to facilitate the recruitment and retention of volunteer firefighters, through the payment …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Member Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. Whether a member … exceptions may apply to some members of the Employees’ Retirement System (ERS) or the Police and Fire Retirement … Whether members of the Employees Retirement System ERS and the Police and …
https://www.osc.ny.gov/retirement/employers/member-contributions