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Efficiency of Warehouse Space
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … and implementing cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceBaldwinsville Central School District – Financial Management (2016M-65)
… appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Wappingers Central School District – Fuel Accountability (2015M-135)
… Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135City of Troy – Budget Review (B5-16-15)
… in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure projections are reasonable. The City's proposed budget provides only …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the … by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Unified Court System Bulletin No. UCS-257
… Chapter Laws provide for a salary increase of two percent (2.00%) effective April 1, 2018 for all eligible employees. … Chapter Laws provide for a salary increase of two percent (2.00%) or $1,000, whichever is greater, effective April 1, … is determined by applying 2.00% rounded up to the next cent. OSC Actions OSC will process the April 2018 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-275
… April 1, 2019 for all eligible employees. Effective Date(s) The April 2018 Salary Increases will be paid using … and Unrepresented employees with a Pay Basis Code of ANN who are in a graded position (Grade 501-538) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 560) Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and released. Your CAP, on the other hand, tells us how you plan to correct the findings and implement the … the audit team if you have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit … we will accept a combined response letter and CAP as long as it is received no later than 30 days from the date …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax credits to … gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand under the Excelsior program, but ESD’s oversight leaves a lot …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 98-10
… and, since there is no authority for a town to directly tax village property owners to fund the village's agreed upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Military Service Credit
… credit would increase their pension benefits. (Return to Top) Receiving Military Service Credit Under Article 20 … service $50,000 × 6% (0.06) × 3 years = $9,000 (Return to Top) Receiving Military Service Credit Under Sections 242 and … service credit under Section 242 or 243. (Return to Top) Federal Legislation Members may be able to receive …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 90-50
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … As a result, in the absence of an appropriation, we believe the agreement by the municipality to the plans, … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-2
… discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); … may request officials of an OTB corporation to fill out a form listing certain outside employment and business … of the examination and that requesting such information from OTB officials is a proper and reasonable exercise of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… are not exempt from court filing fees unless some statute expressly so provides (See 1983 Opns St Comp 83-20, p … dollars, payable in advance." Clearly, nothing in this statute exempts municipalities from the fees it imposes. Therefore, unless some other statute provides for an exemption from this fee, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 98-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 2344
… the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in positions represented by the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1312
… Purpose To provide agency instructions for processing the April 2014 … Scientific & Technical Services BU05 Background Pursuant to a side letter contained in the 2011-2016 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1312-april-2014-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1576
… Purpose To provide agencies with instructions for processing the April 2017 Longevity Payment for Long-Term Seasonal Employees represented by the Public … York and the Public Employees Federation (PEF) provides for a lump sum award of $500 effective the first pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-term