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School District Bus Safety (2018-MS-4)
… that all pretrip bus safety inspections were completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually … overseeing the districts’ own transportation departments and contracted vendors’ activities and their compliance with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
… Key Recommendations Establish a process for receiving and assessing system cybersecurity alerts. Adopt policies and procedures to better safeguard the water system. Prohibit … disclosure of information that can jeopardize the system and monitor for and remove such publicly shared information. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Norwich City School District - Fund Balance Management (2018M-198)
… budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was … balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a financing … that is unavailable. Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not … officials did not ensure that collections from donations and fundraising were adequately documented. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77State Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the … were appropriately procured, properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city officials’ attention. … to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any … in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are … This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOmnibus Procurement Amendments
… for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and technology; clarifying the use of contracts let by …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Opinion 89-40
… -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General … unless the commissioner is a member of a fire company and, in that capacity, eligible for reimbursement pursuant to … statutes which authorize reimbursement of certain expenses and which are pertinent to this inquiry: General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Other Bulletin No. 64
… Background: Civil Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1144 provide for … should be processed using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 2002-7
… discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending … reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … to public libraries, that monies received from taxes and other public sources for library purposes shall be kept …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… were the highest in the nation – more than California and Florida combined in SFY 2012-13. The state’s reliance on … amount spent at video lottery terminals (VLT), racetracks and off-track betting centers (OTB), as well as what was … underway, more casinos will mean more gaming revenue and new jobs, but the long-term impact for the state remains …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetState Agencies Bulletin No. 2213
… All employees with a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. … fiscal year. Since the fiscal year beginning 04/01/2024 and ending 03/31/2025 does not include the extra day in … to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 884
… in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from State service prior to January 2, 2009 or … of the Attendance Rules in the New York State Departments and Institutions, the following was added for M/C employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… 17th in federal spending among the states in FFY 2020 from 24th in 2019. The improvement was primarily due to increased …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backOpinion 91-15
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated … §7-730(1): When a town has approved a subdivision plat and collected a park land fee from the developer, and the area then becomes part of a newly incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 99-10
… Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished … or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 2140
… Employees: Teachers in the Professional, Scientific and Technical Services Unit in BU05 or designated Management … of pay when work is performed in his/her regular position and/or in a title allocated to the same salary grade of … reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must end on the last day of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
… Employees: Teachers in the Professional, Scientific and Technical Services Unit in BU05 or designated Management … of pay when work is performed in his/her regular position and/or in a title allocated to the same salary grade of … reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must end the last day of the contract. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Agencies Bulletin No. 1366
… Effective the beginning of Institution Pay Period 19L/20C and Administration Pay Period 20L/21C (the first pay checks … benefits are the statutory workers’ compensation benefit and any supplemental payments for on-the-job injuries that … benefits are exempt from Social Security and Medicare taxes. Workers’ compensation-related benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workers