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Valley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfList of Individuals Owed a Monetary Award for Merton Simpson et al. v. Department of Civil Service et al
Civil Service - Merton Simpson Settlement listing
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/settlement.pdfCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfState Agencies Bulletin No. 1225
… had Uniform Allowance payments ended and moved into base salary effective in 2011 but processed in 2012 Effective … increased, and then moved into affected employees’ base salary. To process the movement of Uniform Allowance to base salary, OSC inserted a negative amount equal to what had …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … Municipal Law, §925), the members of the IDA are appointed by the governing body of the village. You informed us that … Municipal Law, §800[4]). However, an IDA, which is a public benefit corporation, is a separate and distinct legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 90-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… Law, §103. General Municipal Law, §103(1) provides, with certain exceptions, that: ... all contracts for public … of a public emergency as described in that subdivision, a contract for public work or the purchase of supplies, … materials or equipment may be let without compliance with the competitive bidding requirements of section 103. …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Unified Court System Bulletin No. UCS-328
… date and check date: Pay Cycle/Pay Period Type Payment Year Payment Effective Date Check Date Administration 3 Lag … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2023 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemUnified Court System Bulletin No. UCS-327
… inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2023 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedPayroll Improvement Project Bulletin No. PIP-004
… in the Data Dictionary will be accurate in PS Query at Go Live. The Data Dictionary may be used for updating queries … their designated queries in a test database prior to Go-Live to determine whether the queries will need to be updated … the changes, and update the queries in PS Query after Go Live. If assistance is required in updating queries once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-004-payroll-improvement-project-92-query-data-dictionaryOpinion 95-10
… opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial grounds) … of fences around certain cemeteries and burial grounds); (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning … of cemeteries and burial grounds. A town has a duty to erect a fence encircling a cemetery or burial ground in …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… asset owned. General capital assets should be classified by type within the following major classifications and … in Progress no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing … has expired It extends the useful life of the component being renovated The original component being renovated will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsState Agencies Bulletin No. 1305
… April 2014 Retention Payment regardless of the employee’s Payroll Status or Bargaining Unit on the payment effective … any discrepancies are identified, please contact your OSC Payroll Auditor. OSC Actions OSC will process the April 2014 … other than 02, 03, 04, 47, 01, 21, 31, 61 or 91 or has a Payroll Status of Leave of Absence, Terminated, Retired or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentState Agencies Bulletin No. 1415
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-services2015 Financial Condition Report – 2015 Financial Condition Report
… ended SFY 2014-15 with its highest closing fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time … selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2015-fcrNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and today's … following a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further … and reduce projected budget gaps.” … New York state is in its strongest financial condition in years and todays …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationOpinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … to mean: any land, any building or other improvement, and all real and personal properties located within the state of … prior consent thereto by the governing body or bodies of all the other municipalities in which any part of the project …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Silver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdf