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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Pawling Central School District – Selected Financial Activities (2012M-185)
… of Audit The purpose of our audit was to examine selected District financial activities for the period July 1, 2010, … 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185CUNY Bulletin No. CU-596
… miscellaneous earnings. Affected Employees CUNY employees in the title of Electrician, Electrician’s Helper and … employees who were laid off and returned from a preferred list will be treated as “continuously employed.” Note: It is … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentOpinion 97-2
… functions, powers and duties on a cooperative or contract basis. Fundamentally, a municipal corporation may …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Comptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013, examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with all applicable requirements. Although most … and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not … state funding, one-time federal funding and sale of property to finance operating expenditures, to balance its …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1872
… and is not included in the calculation of overtime. Tax Information The 2020 CSEA OSU Work-Related Clothing … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1939
… Stipend), Leave of Absence/MTS (Military Training Stipend) On the payment effective dates of: 09/30/2021 … Duty Arb-Eligib $1,500 OSC will automatically insert a row on the Additional Pay page for employees who are in BU01 that meet the eligibility criteria on 09/30/2021 (Administration) or 10/07/2021 (Institution) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 1967
… and is not included in the calculation of overtime. Tax Information The 2021 CSEA OSU Work-Related Clothing … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilTransforming the Procurement Function
… rail cars than all other U.S. transit systems combined. As of December 2023, the MTA reported a total of 70,000 employees. In April 2019, New York State enacted Section 1279-e(1)(a) of the Public Authorities Law, which required the MTA to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionOrange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … 374,500 and occupies an area of 812 square miles. It is governed by an elected 21-member Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and … of Leicester in Livingston County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… schools with approximately 4,700 students, is governed by an elected five-member Board of Education. Salary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Clarence Central School District – Financial Condition (2016M-128)
… is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six … $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District continued to increase … of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … the loans from the general fund. … Rockville Centre Union Free School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialAlexander Central School District – Financial Condition (2015M-227)
… by an elected five-member Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 … and appropriated an average of approximately $670,000 in fund balance annually, which was not needed to fund … and the use of fund balance in the annual budget. Use the excess amounts in reserve funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Clarence Fire District – Purchasing (2016M-297)
Clarence Fire District Purchasing 2016M297
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297NY Full-Time Equivalent Employees Dashboard
… reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay period, such that part-time employees are counted based on the number of hours worked. For example, … at 50 percent time would also equal one FTE. These figures are based on regular hours worked and do not include …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard