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Penfield Central School District – Financial Management (2015M-162)
… lunch fund’s total fund balance exceeds the federally regulated limit by more than $45,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Opinion 92-20
… County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may … which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may … the county fair is organized and held by an agricultural corporation. Town Law, §136 provides that a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 99-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … of the fire department" (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7CUNY Bulletin No. CU-797
… to agencies for processing the CUNY Ratification Bonus Payment. Affected Employees: Employees in one of the … Trade Titles 09/12/2024 T1 The one-time ratification bonus is pensionable, not subject to across-the-board … calculation of overtime. Effective Dates: The ratification bonus is effective on the applicable Bargaining Unit’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentOpinion 2002-13
… department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire … fund-raising drive. You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13CUNY Bulletin No. CU-679
… Purpose The purpose of this bulletin is to explain the agency procedures for … in a memorandum from University Executive Director of Classified Staff Labor Relations, Carmelo Batista, dated … in Institution Pay Period 4C with a paycheck date of 5/21/2020. Rate increases will be effective October 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesComptroller DiNapoli Releases School Audits
… fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and … realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the … today by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and … response to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling approximately … documentation. Rockland County – Budget Review State law authorizes the county to issue debt up to $96 million to … general fund as of Dec. 31, 2012. Additionally, the law requires the county to submit its proposed budget to the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-735
… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorMaine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14CUNY Bulletin No. CU-681
… general salary increases for 2016-2020. Effective Date(s) The 2016-2020 IBT Local 237 Retroactive General Salary … Part Time Percentage, Action/Reason, and Increment Code. Tax information The adjustments (AJR and Retro (RXX, XAR, … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalState Agencies Bulletin No. 1033
… the additional tax will be deducted from both the regular paycheck and the separate check. Payroll Register and Employee's Paycheck The Earn Code and the amount will be displayed on … and the amount will be displayed on the employee’s paycheck stub. Questions Questions regarding this Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … for volunteer library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … district. You ask whether a public library may fund a holiday party either for a group of senior citizens who …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 92-4
… for supervised physical fitness training sessions for its active volunteer firefighters so long as the particular … pay for supervised physical fitness training sessions for active volunteer firefighters of the fire district fire … for supervised physical fitness training session, for its active volunteer firefighters, conducted at a health and …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … the issuance of obligations" (emphasis added). The clear import of the quoted language is to make the installment …
https://www.osc.ny.gov/legal-opinions/opinion-98-19State Agencies Bulletin No. 1211
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees … automatic processing and to provide agency instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1107
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Employees must have been on the payroll at the end of the pay period in which 11/1/11 falls. The Eligibility … agencies. Eligible employees must have had a status of Active, Paid Leave or Leave of Absence with a reason of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsComptroller DiNapoli Releases Municipal Audits
… and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0