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Opinion 89-65
… its exercise, the decision may be exercised by resolution (5 McQuillin, Municipal Corporations, §15.06). Since section … be superseded, and a town attorney may be compensated by a fixed amount for certain specified services and also be paid … an additional amount, which might be computed at an hourly rate, for the performance of specified services in excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-65The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… in realistic, long-term changes by April 1. “The best way to get the state back on solid financial footing is with …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is properly routed, OSC is coordinating an effort to update this information. Please assist OSC in this process by … 1 for instructions). If corrections are necessary, please update the attached spreadsheet and email it to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. … Key Recommendations Ensure that the Treasurer completes and submits the annual financial report with OSC in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of education of its component school districts. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. … $10.6 million. Key Findings The District Clerk’s payroll duties were inadequately segregated, including …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background … has approximately 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Prattsburgh Central School District – Tax Collection (2016M-122)
… through March 17, 2016. Background The Prattsburgh Central School District (District) is located in the Towns of … in Yates County. The District, which operates one school with approximately 400 students, is governed by an … Prattsburgh Central School District Tax Collection 2016M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMiddle Country Central School District – Financial Management (2016M-121)
Middle Country Central School District Financial Management 2016M121
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Ithaca City School District – Financial Condition (2015M-318)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
Cold Spring Harbor Central School District Competitive Quotes 2016M320
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… five-year agriculture environmental management program strategic plan and mission statement for the period January 1, 2014 … technical goals for the first year of their five-year strategic plan. Key Recommendation The Board and District …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately for the … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59