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Opinion 91-32

… decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et seq .: (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery … location of a municipal facility. It has been noted that: When a public agency has so interfered with property that the …

https://www.osc.ny.gov/legal-opinions/opinion-91-32

State Agencies Bulletin No. 1911

… Pay for Vaccine Hotline Activities The straight rate and overtime rate for work performed on the COVID-19 vaccine … Information Aide, Non-Statutory (NS). For regular / non-overtime hours, the rate is $15.78 per hour for all employees … activities; however, overtime shall only be paid for hours worked beyond 47.5 hours per week (not including use of leave …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effort

Comptroller DiNapoli Releases Municipal Audits

… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget transparency and …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0

Environment, Energy and Agriculture – 2022 Financial Condition Report

… a high-water mark of $400 million in the Enacted Budget for SFY 2022-23. Supports a broad array of environmental … control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … were also a recurring funding source and accounted for 19 percent of all EPF revenues over this period. Restore …

https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculture

State Agencies Bulletin No. 761

… as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2008, the … as claiming tax-exempt from State withholding and does not annually provide a new IT-2104-E, the agency must …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholding

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background The Kiantone Independent …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

City of Ogdensburg - Payroll Processing – (2014M-207)

… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … Mayor and six Councilors. Key Findings City officials did not ensure that internal controls over payroll processing … from the computerized payroll system that lists the gross pay for each individual employee separated by appropriation …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

City of Yonkers – Budget Review (B6-14-13)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Cohoes Public Library – Governance and Operations (2015M-259)

… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Steuben County – County Bridge Maintenance (S9-13-1)

… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Thurston Fire Company – Board Oversight (2016M-429)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

State Agencies Bulletin No. 2255

… using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be re-generated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3

State Agencies Bulletin No. 2254

… using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be re-generated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactive

Cost-Saving Ideas: Containing Employee Health Insurance Costs

… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health … New York State Insurance Department NGA Center for Best Practices: State Employee Wellness Initiatives …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs

DiNapoli: Local Sales Tax Collections Up $739 Million in 2013

… average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local … recovery, sales tax collections could vary either way for local governments and is generally a more volatile source … most regions, the report highlighted a number of red flags for localities. For example, fourth quarter sales tax …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC officials have provided … The temporary rise in NYSERDA's accounts receivable balance was attributable to a deferred collection schedule …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits