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Village of Victory – Audit Follow Up (2010M-35-F)
… is governed by the Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures … our recommendations. Of the eight audit recommendations, two recommendations were implemented, four recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… is governed by the Board of Trustees, comprising a Mayor and four Trustees. The Board of Trustees is the legislative … our recommendations. Of the four audit recommendations, two recommendations were implemented and two recommendations were partially implem …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 2171
… instructions for processing the 2023 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the … units who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services … permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1951
… (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of … Comp Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently … PEF) 40C (for CSEA employees) D40 (for PEF employees) Hours: Number of hours to be paid Miscellaneous Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2071
… instructions for processing the 2022 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the … units who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services … permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board monitored approved … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job expectations. … project owners submit required forms as per the Agency’s UTEP and ensure that sales and use tax exemptions claimed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Opinion 88-9
… Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board) TOWN LAW, §§202-b, … delegate to a separate board of commissioners of a water district governed by article 13 of the Town Law the authority …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Comptroller DiNapoli Releases Audits
… intentions and did not review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… is reimbursed for preschool special education services through rates set by SED. The reimbursement rates are based … fundraising, insufficiently documented expenses, and life insurance costs; and $15,428 in excess personal service costs …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Manual (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1912
… will need to insert a new row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1190
… described in this Bulletin will be available in PayServ on October 5, 2012. Implementation of the NYS EMPLID as … employee records in PayServ, SSN has been added as a search field for the following pages: Employee Info History …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionOpinion 90-24
… the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of … Whether 12 Opns St Comp 1956 p 68 still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more … one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a … more than one parcel of real property. You ask if a county clerk may charge additional fees for the filing of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … successor in interest. Prior opinions, including 20 Opns St Comp, 1964, p 479, superseded. This is in reply to your … NYS2d 591, land was acquired by a city for park purposes under a 1946 deed containing a condition subsequent which …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Unified Court System Bulletin No. UCS-315
… SK, SN, SR and SY) for the period April 1, 2021, through March 31, 2026 provide for a new Annual Leave and/or Compensatory Time … of leave accruals. Such payment will be made no later than March 31, 2023. Thereafter, in August 2023, August 2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programComptroller DiNapoli Releases Municipal Audits
… time usage. Village of Lyons Falls – Financial Management (Lewis County) The unexpended surplus funds in the village's …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits