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2018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … the 2017 annual report to the Board. Continue to work with this Office to identify areas of improvement to streamline …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditLackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Waverly Central School District – Financial Condition (2013M-148)
… to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 … October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingComptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Binghamton City School District – … The district lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for … (Schuyler County) The board did not establish policies to provide reasonable assurance that fuel was used for its …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSteuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Agencies Bulletin No. 787
… for an increase in the Hazardous Duty differential to $.75 per hour and Hazard Duty OT to $1.13 per hour effective 3/29/07 … SOV SBY will calculate Standby Pay at 25% of regular gross salary plus Additional Pay factors. SOY (Standby OT Adjust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winterOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … municipality is authorized by law to pay to the state or a county all or a part of the cost of a capital improvement, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Agencies Bulletin No. 2274
… using the Action/Reason code of Pay Rate Change/TSC (Title Str), the applicable effective date, and the appropriate … with an Action/Reason code of Pay Rate Change/TSC (Title Str). A row will be inserted on the employee’s Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 1833
… taxable gross and will be reported on the employee’s Form W-2. Questions Questions regarding transactions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payMonroe County – Golf Course Contract Management (2014M-111)
… operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key Finding County … contractual maintenance work is adequately completed each year. Ensure that adequate staffing levels are maintained and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111State Police Bulletin No. SP-132
… PBA requested OSC to provide a separate deduction code for each of their four distinct insurances. OSC Actions OSC has created three additional deduction codes for three of the insurance carriers. Deduction Code 309 continues to be used for one of the carriers, however, the deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Central Square Central School District – Fund Balance (2022M-196)
… by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the District’s surplus … employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Fire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling … to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… July 1, 2023, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year