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Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … take corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Oversight of Undistributed Child Support Funds
… by enforcing child support obligations. OTDA oversees New York’s child support program. OTDA’s responsibilities … efforts and reporting these undistributed collections (UDC) to Family Court initiates the escheatment process. … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 88-10
… tax imposed under article 13 of the Tax Law to its bid price unless the contract so provides. You have asked whether … on a county contract for fuel oil may add on to his bid price, as a separate line item on his bill, an amount for the … item or by calculating it as part of the basic selling price ( cf. Shell Oil v Tax Commission , 91 AD2d 81, 458 …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… separately and distinctly from the FURA and the FLDC; Only use the FIDA’s cash for the payment of the FIDA’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Agencies Bulletin No. 2243.2
… correct AC230 worksheet has been received. The Days Late column (column G) indicates the number of days the AC230 worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Police Bulletin No. SP-261
… processing of the 2025 State Police Hazardous Duty Pay, and to provide agency instructions for submitting payments not processed automatically. Affected … of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-commissioned Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-261-2025-hazardous-duty-pay-eligible-employees-state-police-troopers-unitState Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitOpinion 91-62
… 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-91-62State Comptroller DiNapoli Releases Municipal & School Audits
… in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the … found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1IX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is … of costs to the DHS01 GLBU and central disaster assistance programs and another will be created to support … The Disaster Assistance Accounting process will be used each time there is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 1217.1
… below). For Pre-Adjudicatory Settlement Agreements only , agencies must complete and submit a signed electronic … . For Pre-Adjudicatory Settlement Agreements only , submit by email to OSC a signed copy of the attached … on IRS Form W-2. Generally, front pay awards will be paid only where front pay is a remedy expressly available under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 807
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … implements the Arbitration Award between New York State and the New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) (BU01) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesState Agencies Bulletin No. 805
… 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 April 1, 2008; and did not receive a Performance Advance in October 2007; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesXII.6.B Land Acquisition Payments – XII. Expenditures
… line must include the following coding: Positive Line – Account Code 60701 Negative Line – Account Code 35500; Fund 60602 Agencies have discretion …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsLoans: Applying and Repaying
… date it was issued. Frequency of loan applications You can only take a loan once every 12 months. Paper applications … your loan payoff amount and pay off your loan. If you have only one outstanding NYSLRS loan and you overpay on that …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingOpinion 92-18
… whether it is permissible to charge the fee to owners of only improved real property. You also ask whether the fee may … to finance these facilities could not be imposed upon only improved properties. With respect to whether the … the fee, the term "improved property" should encompass only properties that may be reasonably expected to generate …
https://www.osc.ny.gov/legal-opinions/opinion-92-18SUNY Bulletin No. SU-369
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments … = annualized equivalent). Effective Dates: The January 2025 minimum wage increase for hourly employees will be … agencies of OSCs automatic processing of the January 2025 minimum wage increases for hourly employees and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateTown of Lockport – Asphalt Millings Inventory (2025M-55)
… price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt … for $929 should have been sold for $9,875 based on average market prices at the time of the sale, a difference of … Because there were no procedures or physical safeguards in place, and proper inventory records were not maintained and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55