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State Agencies Bulletin No. 1015
… OSC will automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be inserted on the … to automatically cancel the deduction. The last deduction for U.S. Savings Bonds will be the Institution checks dated … November 24, 2010. Employees may be entitled to refunds for deductions previously taken that had not yet been applied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsSchool Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLaurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Cost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … audit (used to determine the job classification and salary allocations for workers' compensation purposes). If …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New York State Police, today … Thomas P DiNapoli Warren County District Attorney Jason M Carusone and the New York State Police today …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubOpinion 97-5
… STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Agencies Bulletin No. 881
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… foreclosure cases filed jumped from 26,706 to 47,664, an increase of 78 percent. In 2011 and 2012, new filings …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsState Comptroller DiNapoli Releases Municipal Audits
… with second degree obstructing governmental administration for destroying town records. In December 2020, the … The board did not ensure required quotes were obtained for the purchase of security cameras. The board also did not … services. As a result, officials did not seek competition for six professional service providers receiving payments …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of Construction Management Contracts
… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … This system includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as … with private firms that total approximately $27.9 million for 58 projects. Key Findings Parks has generally established …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether … the position files an oath of office. The compensation for the position does not depend on the number of hours … are authorized to act in their capacity as an officer for their established term. Any public officer who is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Comptroller Releases School District Audits
… assets (14 percent). Fallsburg Central School District – Fund Balance Management (Sullivan County and Ulster County) … 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After … was used to process 510 financial transactions after her resignation. In addition, school officials did not adopt IT …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Agencies Bulletin No. 971
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainProcessing Retirement Applications – When Employees Retire
… employee and then use the appropriate “Reported Earnings Codes” to report final payments, such as lump sum vacation and holiday pay, or unpaid sick leave. See the Resources section …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applicationsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN STATE AGENCIES … applicable to the state agency. The procurement record for intergovernmental agreements must include a justification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsOpinion 96-1
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State … 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 … Whether approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1