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Shelter Island Union Free School District –Financial Condition (2014M-132)
… is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education … maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Homer Central School District – Financial Condition (2013M-306)
… transparency through the budget process with public disclosure. Such uses could include, but are not limited to, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mPolice Property Room Inventory (2014-MS-4)
… City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the … totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County … Village of Mastic Beach Treasurers Office and Credit Cards …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8State Police Bulletin No. SP-135
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11State Agencies Bulletin No. 1753
… withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Agencies Bulletin No. 1726
… Public Employees Federation (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of … Preservation (Department ID 49xxx), and Has at least 1,500 hours in pay status as a seasonal employee during each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1726-april-2019-longevity-payment-long-term-seasonal-employeesOpinion 88-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 2000-12
… in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of … Law §806, however, a town board may require in its code of ethics that town board members abstain from voting on … relatives who are town officials and, even if the code of ethics does not require abstention, the affected board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageState Agencies Bulletin No. 1952
… with information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … the 2019-2023 Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF Nurse Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedBorrowing Against Your Contributions – State Police Plan
… to see the available self-service loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application to NYSLRS. Applying by mail adds processing time to your loan, as compared to …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight of the Home Delivered Meals Program
… 20, 2021, the Executive Director of Hunter College’s Food Policy Center stated that hunger, food insecurity, and access to nutritious nutrient-dense food (e.g., fresh produce, whole grains, lean proteins) are …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-program