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City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of … City officials could not provide reasonable explanations for their lack of corrective action. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… an unfair advantage over other bidders who based their bids on the full term of the agreement as set forth in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions2022 Women’s History Month Celebration
… to highlight this unfair pay disparity in the workforce. My analysis shows our country still has a long way to go in …
https://www.osc.ny.gov/events/2022-womens-history-monthXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Agencies Bulletin No. 1776
… for others. Affected Employees Employees receiving a 2019 Form W-2 are affected. Effective Date(s) Effective … 13 be checked for every employee who is either: Covered* by an employer provided retirement plan; or An active … the Retirement Plan check box: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY 403(b) Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Opinion 90-3
… legislative body; and using the taxable assessed value of all other real property. When a village elects direct cash … bears to the aggregate full valuation of real property in all of the cities and towns in such area" (emphasis added). …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 91-39
… LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon … allowance, subject to the income limitation imposed by Retirement and Social Security Law, §212. If his or her … and then "accepts appointment, is re-elected or takes a new oath of office to the same elective public office from …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 88-38
… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … other municipalities, including the City of New York, are exempt from the filing fees imposed in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 93-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote … compromised claims or settled claims resulting from court orders or proceedings brought pursuant to Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 93-23
… Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 89-40
… may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a … partner in a partnership may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Unified Court System Bulletin No. UCS-341
… 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, … Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background … of Review It appears that the District has made progress on implementing some corrective action. Of the five audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's … Offset Program” (TOP) that matches federal payments to New York State against debts owed by any state agency to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundState Agencies Bulletin No. 2254
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU 2023 and April 2024 … implemented the 2023-2026 Agreement between the State of New York and the Police Benevolent Association of New York State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveState Agencies Bulletin No. 2258
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … dated August 14, 2024. OSC Actions: At the request of PBANYS, OSC will automatically increase the biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… are at increased risk of paying more than necessary for goods and services. Specifically: Sixteen of 111 devices … did not seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … we reviewed. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6