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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the … 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is … in the city of Albany, Albany County. The School’s current charter was issued in November 2009, and oversight of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Bayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current benefit … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available … source, offer them the option of a cash payment in lieu of health benefits. This provides a win-win: you save money by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Agencies Bulletin No. 1936
… through 03/31/2022, the allowance (up to $58.00) is paid by separate check as explained in the 06/17/2021 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingCaucus 2026: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2025 Year in Review 2025 Year in Review, December 2025 New … Actions Threaten to Exacerbate Rising Food Insecurity, July 2025 Federal Impact: NY’s Safety Net Programs, June 2025 … of Hate Crimes in NYS, August 2024 DOH, Maternal Health, July 2024 Moving in the Wrong Direction: Traffic Fatalities …
https://www.osc.ny.gov/reports/caucus2026DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… over 40,000 new employees in the last fiscal year, city job vacancies stand at more than 21,000. "The pandemic caused … of Homeless Services ranked among the highest in number of job listings. In October, more than half of the city’s major … had external job postings for at least 20% of their openings, while other major agencies did not show significant …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOpinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of certain moneys necessary for the operation of the civil defense auxiliary police within the county. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… Housing costs in New York City and the surrounding suburbs have grown more than 68% … Comptroller Thomas P. DiNapoli. “Housing costs in New York City and the surrounding suburbs have risen dramatically over … grown at a greater rate. More than half of tenants in the city spend 30% of their income on rent, forcing them to make …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesGreenville Fire District – Capital Reserve (2014M-64)
… is located in the Town of Greenville in Orange County. The District is a district corporation of the State, … The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the … Berkshire Fire District Recording and Reporting Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County Tourism Promotion Services 2014M61 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Sayville Public Library – Treasurer (2016M-334)
… 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. … Sayville Public Library Treasurer 2016M334 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Saratoga Springs City School District – Fund Balance (2016M-99)
… The purpose of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, … million. Key Finding The District’s reported unrestricted fund balance for the past three years was understated because … discontinue the practice of restricting a portion of its fund balance for its future OPEB liability to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… Employee Status: There are six Employee Statuses an employee can have in PayServ. They are A (Active), L … T (Terminated), R (Retired) and D (Deceased). Any time an employee is removed with a certain Employee Status, L … the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH (Rehire) and the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservOpinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish a service …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… to get approval before accepting a second job. Second jobs may not interfere with the employee's job … as $107,000. Since some of these employees held second jobs for many years, it is possible that costs associated …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentJune 2002: Advance Refunding Bonds
… of issuance costs, the proceeds are used by the escrow agent to purchase special United States Treasury securities … Division of the U.S. Treasury Department). The escrow agent uses the principal and interest collected on these to … Bonds Expenditure Account V522-9991.4 Payment to Escrow Agent If local funds are used to pay closing costs, the debt …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds