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Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… 658 of the Laws of 1991: A village which imposes an ad valorem levy on benefited real property on behalf of a … reductions. You ask whether a village which imposes an ad valorem levy on behalf of a public library district … change. The special act also contains a section titled "Ad Valorem levy", which determines that the several lots and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; Education Law, §3701). Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Restaurant Industry Critical to New York City's Economy
… the ongoing pandemic, no stone may be left unturned,” said Queens Borough President Sharon Lee. “Queens thanks Comptroller DiNapoli for further illuminating … ensure our small businesses survive beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyPayroll Improvement Project Bulletin No. PIP-016
… Type Agency Update Required 670 SUNY ORP Before Tax EE Before Tax ER Non-taxable Percent of Earnings ORP/VDC … Calculated by Benefit Plan 671 SUNY ORP After Tax EE After Tax ER Non-taxable Percent of Earnings ORP/VDC … Calculated by Benefit Plan 672 SUNY ORP Suspense EE Before Tax ER Non-taxable Percent of Earnings ORP/VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Some NY Schools Not Reporting Bullying or Harassment
… incident data available to the public on its website . In September 2016, SED and members of the New York State Safe …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district levied more taxes than needed to fund operations. The board and district officials … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the … charges for the audit period and reviewed all of their time records and payments totaling $428,220. Auditors found …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 922
… of residence. This initiative is currently limited to the counties of New York City (New York, Richmond, Kings, Queens … NPAY708 “New York City County Field Mismatch” and NPAY709 “NYC Reportable Wage Zip Code Identification”. All employees … determine if the address lies within New York City. The United States Postal Service website found at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar … Effective beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesSUNY Bulletin No. SU-347
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseVillage of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written … inventories and ensure that sales were properly accounted for. Key Recommendations Agency officials should: Improve …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … include realistic expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Pawling – Procurement (2021M-17)
… Determine whether Town of Pawling (Town) officials used a competitive process to procure goods and services. Key … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key … policy and competitive bidding requirements when making purchases. Town officials disagreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17City of Gloversville – Parking Violation Operations (2016M-231)
… of collection strategies and consider enhanced or alternative measures that may increase the collection of …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 … did not specify the frequency of seeking competition for professional services. Key Recommendation Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Green Tech High Charter School – Payroll (2023M-157)
… salaries and wages. Key Findings Officials: Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates to … to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151