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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Schoharie County Court and Trust Funds (2022-C&T-3)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… were higher than needed to finance actual expenditures. By continually overestimating appropriations year after year, … and District officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 … Allowed surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125State Agencies Bulletin No. 890
… processing and to provide instructions for payments not processed automatically. Affected Employees Eligible … year of service in such grade by April 1, 2009; and did not receive a Performance Advance in October 2008; and was … is equal to or greater than Job Rate Control-D Report Available Prior to Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 1064
… Unit BU91 Lifeguard UUP BU68 Effective Date(s) 3/31/11 Administration - Paychecks dated 4/27/11, Pay Period 1L … eligible Security employees under Article 8, Section 131.6 of the Civil Service Law: Chapter 214 of the Laws of 2009 … Code Update to 005X 005X if the new salary is below 15 year Longevity Step 002X if the new salary is equal to 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 981
… eligible Security employees under Article 8, Section 131.6 of the Civil Service Law: Chapter 214 of the Laws of 2009 … Year Longevity Step 005X 005X if the new salary is below 15 year Longevity Step 002X if the new salary is equal to 15 Year Longevity Step 007X 007X if the new salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/981-april-2010-performance-advances-and-pre-shift-briefing-updates-employeesOpinion 2001-7
… Hamburg Associates v Board of Managers , 129 AD2d 990, 514 NYS2d 298 lv dsmd 70 NY2d 694, 518 NYS2d 1030; Home …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 1162
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonState Agencies Bulletin No. 1099
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year. Affected … If a participant chooses to elect other than the full year (26 pay periods), the agency must enter the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignOpinion 89-26
… complete and file annual financial disclosure statements. You ask whether fire district officers are required to …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… failed to meet the Fund’s expectations for board diversity and filed shareholder proposals calling on companies to address investors’ concerns about diversity, equity and inclusion during the 2021 proxy season, New York State … accountable received strong support. Following the murder of George Floyd in 2020, and the public outcry over …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andEnrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately view important information, …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 2199
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … whose job location is within the five boroughs of New York City or the counties of Nassau, Suffolk, and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… SED was adequately overseeing if school districts outside New York City were providing the required services to English … “With enrollment in programs to address these disparities on the rise, it’s crucial that SED provide adequate guidance … any building reviews to monitor compliance with the law at individual schools during the audit scope. While …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Agencies Bulletin No. 2304
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wage