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Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … name of the local government, they must be delivered in a form suitable for transfer or with an assignment in blank to …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not … $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mHorseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Employer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount of your … plans and options, and the pensionable earnings reported to NYSLRS for members employed during the last State fiscal …
https://www.osc.ny.gov/retirement/employers/employer-billingTaconic Hills Central School District – Financial Management (2019M-155)
… limit. Key Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As … approximately $6.5 million, exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Agencies Bulletin No. 1084
… Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings … that the teacher is not entitled to receive. Salary Withholding Reporting Salary Withholding for Contract Pay Teachers For all Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersStay Informed – World Trade Center Presumption
… and apply for retirement. Review your Member Annual Statement carefully and notify us of any errors promptly. …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedHiring Members with the Enhanced Report – Enhanced Reporting
… or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, … NYSLRS member; or A retiree who is receiving a pension from one of the eight public retirement systems in New York … you. If your employee is a retiree receiving a pension from one of the eight public retirement systems in New York …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportFonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and … to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157State Agencies Bulletin No. 899
… … April 2009 Performance Advances and Longevity Payments for Graded and NS Equated to Grade Employees Designated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsFiscal Stress Monitoring System Statistics
… information they can use to pursue corrective actions in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress Monitoring System – … municipalities that received a fiscal stress designation from fiscal years 2013 to 2023. Clicking the “Non-Filing …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsState Contracts by the Numbers
… … View breakdown of State contracts by agencyauthority or type …
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersSocial Media Use Policy
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The … (photos, videos, messages, etc.) you share with or post to our sites may be used by the owners of the host site … site, you grant OSC permission to share or reproduce your post. In addition, by contributing to this site, you agree …
https://www.osc.ny.gov/help/social-media-use-policyQualifying Conditions – World Trade Center Presumption
… allergic, idiopathic or non-specific in nature, caused by exposure or aggravated by exposure); and New onset diseases (resulting from exposure …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsOpinion 91-54
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Order NYSLRS Forms and Publications for Employers
… Services Please include the following information in your email: The name, stock number and quantity for each …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by The New Interdisciplinary School on its Consolidated Fiscal Reports were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualLiverpool Central School District – Information Technology Assets (2020M-59)
… that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Alternatives For Children – Compliance With the Reimbursable Cost Manual
… costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal Reports (CFR) were properly … with disabilities who are between three and five years of age. Alternatives is reimbursed for preschool special … in other than personal service costs, which consisted of $37,446 in expensed equipment that was not properly …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manual