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Opinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Unified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … Tax Information: The JLP payment is supplemental taxable income, will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mPrattsburgh Central School District – Tax Collection (2016M-122)
… tax collection for the period July 1, 2014 through March 17, 2016. Background The Prattsburgh Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture … District provides services and fund projects related to the conservation of soil and water resources, the … $1 million. Key Finding District officials did not meet their technical goals for the first year of their …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It is governed by an …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Johnson City Central School District – Financial Condition (2015M-204)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 million. Key Finding The Board … the funding and use of reserves in the budget plan each year and develop a plan for the use of fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204CUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesGranville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Schalmont Central School District – Financial Condition Management (2018M-15)
… managed fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Worcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… for the 2013-14 and 2014-15 fiscal years. As of June 30, 2015, the District’s accumulated unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees … retirement service credit. When this code is used, the number of days of service credit will be reported to the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … by a five-member elected Board of Education. The District’s 2013-2014 fiscal year budgeted appropriations are $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59