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Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Liberty Central School District – Financial Operations (2016M-25)
… General fund budgeted appropriations for the 2015-16 fiscal year total approximately $42.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Supported Browsers
… and Links Policies for more information about the use of cookies on our website. … Our website and online services …
https://www.osc.ny.gov/online-services/supported-browsersComptroller DiNapoli Releases Municipal Audits
… access to the financial workings of government. … Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
Allegany County Industrial Development Agency Internal Controls Over Selected Financial Activities 2012M244
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 89-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- … the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Police Bulletin No. SP-172
… State Police Expertise Pay effective 11/01/16. Overtime Calculation Information The Expertise Pay is included in the calculation of overtime compensation (refer to the Online … The 2016 Expertise Pay will be included in the calculation of overtime earned from the OT Eff Date through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-164
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2015 State … Stip) or Leave of Absence/MTS (Military Training Stipend) on 11/01/15 are eligible for the Hazardous Duty Pay. OSC … employee’s taxable gross and is subject to all employment taxes and income taxes. Income taxes will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-164-2015-state-police-hazardous-duty-payState Police Bulletin No. SP-163
… Pay is pensionable. Tax Information Expertise Pay is taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-157
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … The 2014 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/03/14 Eligibility Criteria Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Western Sullivan Public Library . “In today’s fiscal climate, budget transparency and … could properly oversee the village’s financial activities. In addition, the board did not ensure that the … filed the village’s annual financial reports in a timely manner. Cortland Housing Authority – Financial …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-244
… Tier 6 SUNY employees with a Retirement Plan type of 7Z (TIAA) Background On March 16, 2012, the Governor signed … State Education Department Benefit Plan Description T6S030 TIAA SUNY TIER 6 3PCT T6S035 TIAA SUNY TIER 6 3.5PCT T6S045 TIAA SUNY TIER 6 4.5PCT T6S575 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementUnified Court System Bulletin No. UCS-268
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsVillage of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed by … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Compliance With State Arts Education Requirements
… one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school … the benefits that research attributes to Arts education. For 87 of the students in our sample, the Arts education that … who lacked the required Arts education certification. For 126 students in our sample, documentation supporting the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOpinion 88-30
… 303, 33 S Ct 290, 57 L ed 520). While we found no reported New York case which has similarly held that a property owner … for operation and maintenance costs ( Chiocchi v Town of Montgomery , 2nd Dept., 120 AD2d 479, 502 NYS2d 34). However, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Borough of Manhattan Community College – Controls Over Bank Accounts
… determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all … To determine whether the City University of New Yorks CUNY Central Office Central officials adequately ensured that all …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. … If you have questions regarding this section, please contact: For NYS Vendor File Questions: NYS Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesDiNapoli Releases July State Cash Report
… through July were $21.8 million over the Executive’s latest projections from earlier this month. However, … the Division of the Budget (DOB) reduced the projection for General Fund transfers to Capital Projects funds this … go to http://osc.state.ny.us/finance/cbr.htm . DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-report