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Saratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Glen Cove -- Budget Review (B17-7-12)
… review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3School Tax Relief (STAR) Program (2012-MS-6)
… school real property tax burden for homeowners, and makes up the difference by increasing State aid to school …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… subject areas. Key Recommendations Ensure that all CRP courses are aligned with the Learning Standards to ensure … instruct, or supervise the instruction, of students in CRP courses. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, … is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, … is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … For example, if you have four years and ten months of service credit and you need five years to be vested, your …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Transportation – 2021 Financial Condition Report
… to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously … the owner is State, State Park, Other State and State Toll are included as State-maintained bridges. …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously … the owner is State, State Park, Other State and State Toll are included as State-maintained bridges. …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationContract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsAndover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Copiague Union Free School District - Information Technology (2023M-150)
… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to … access to PPSI. District officials generally agreed with our recommendations and indicated they have initiated or plan …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Other Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Police Bulletin No. SP-208.1
… Questions regarding Taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateState Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment … by Grade 800 Employees in M/C traineeships who completed a 26 week rating period between 03/25/2021 and 07/14/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advances