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Opinion 95-3
… TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy … Concerning the proper distribution of county sales tax revenue when the county and several cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… is entered in the Federal Payment Management System (PMS). Meanwhile, state payments must be made. State agencies … is entered in the Federal Payment Management System PMS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityCUNY Bulletin No. CU-727
The purpose of this bulletin is to provide agencies with instructions for processing the 2021 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-756
The purpose of this bulletin is to provide agencies with instructions for processing the 2022 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … To determine whether the Department of Motor Vehicles has adequate controls over the cash advance …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCUNY Bulletin No. CU-869
… is to provide agency instructions for processing the CUNY 2026 increase to the 10-Year Longevity Differential for NYSNA … the 10-Year Longevity Differential has been authorized for 2026. Effective Dates: The increase to the 10-Year Longevity … Differential for NYSNA employees is effective 04/16/2026 for the Institution Pay Period 2C paycheck of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-869-cuny-2026-increase-10-year-longevity-differential-ldn-newUnified Court System Bulletin No. UCS-81
… processing and agency procedures concerning the 2004 Year End Adjustment that will ensure judges receive the full … or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served at any time … new method for paying judges will take effect in calendar year 2004. The total amount of regular earnings actually paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesRoosevelt Fire District – Fire Station Project (2015M-163)
… audit was to examine internal controls over the District’s fire station construction for the period January 1, 2014 … with four contractors that provided services during the fire station project. Key Recommendations Amend the … audit was to examine internal controls over the Districts fire station construction for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Lakeland Fire District – Travel and Conference Costs (2013M-145)
… has not established a maximum daily rate for meals and lodging to ensure that travel is cost-effective and … per diem rates established by GSA for meals and lodging and mandated that the most cost-effective and … a daily maximum rate or a per diem for meals and lodging, or the GSA rate, and require the use of the most …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145State Agencies Bulletin No. 1622
… Compensation Plan for calendar year 2018. The regular yearly contribution amount for Deferred Compensation will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018State Agencies Bulletin No. 1119
… prompted for an Emplid. The query results will provide the calendar year total for each of the 2011-2012 PEF, M/C and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicState Comptroller DiNapoli Releases Municipal Audits
… were using one computer account to process parking decals and not retaining information related to deleted …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population … Town of Bovina Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans to transfer to FY 2021 to help balance that year’s budget, according to a … city officials released a four-year financial plan for FY 2020 through FY 2024. The surplus for FY 2020 results …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as … parties outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … for reconciling the water processed by its water system and purchased from the Village with the water billed … permits allowing property owners to connect to the water system. Consequently, property owners did not always apply …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227