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June 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … account pending the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOpinion 88-33
… where the laterals were described in the original plans for the district or where the cost of the laterals will … of the maximum amount to be expended. An application for the Comptroller's consent may be made under section 202-d … 190, 209, 202(2), 202-a: Since the cost of improvements for a town sewer district must be raised wholly at the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND … "Family" (meaning for purposes of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt … association is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2006-10
… lease of unneeded real property owned by, but not required for the purposes of, any town improvement district must be … and credited to the district and may be expended for any purpose that would properly be charged against the … back to the district. TOWN LAW §§261, 271: It is proper for a town to allocate and charge against the general fund, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… inform agencies of OSC’s automatic processing of the April 2022 Arbitration Eligible (BU01) and Non-Arbitration Eligible … increases: Two percent (2.00%) increase for fiscal year 2022 for arbitration eligible members of the Security … Unit (BU21) Effective Dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check Date Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonCity of Yonkers – Budget Review (B18-6-7)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The … revenue, such as fund balance, in the 2019-20 budget. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Agencies Bulletin No. 1387
… The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Effective … crosswalk that includes the current agency position pools for each PayServ Department ID and the SFS chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … Board meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided … did the Treasurer subsequently request supporting receipts to document how travel advances were spent. Despite the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsNon-Emergency Patient Transportation Services (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Non-Emergency Patient … is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four … services. These services must be authorized in advance by the patient's physician. The Corporation paid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followService-Disabled Veteran-Owned Business Program Implementation
… established a 6 percent goal for SDVOB participation in State contracts. The Act also created the Division of … Reporting (2010-S-9) Dormitory Authority of the State of New York: Contract Participation of Minority- and Women-Owned …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesState Agencies Bulletin No. 446
… Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … Program. OSC Actions OSC updated all payroll records for employees who participate in the College Savings Program, … 1-877-NYSAVES or access the website at www.nysaves.org for enrollment and account management information. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238State Comptroller DiNapoli Releases State Audits
… Intake System (EIS) by the Sept. 2015 implementation date. In response to the audit, DOH officials provided additional … that helps ensure early intervention (EI) claims are paid in a timely manner and the SFA fulfills contract deliverables … support and guidance to contractors to assist them in reporting Wage Subsidy Program and Transitional Employment …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWyandanch Union Free School District – Budget Review (B24-7-2)
… 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2State Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would … dated May 4, 2023, via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would like …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecks