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Opinion 94-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … outstanding stock of the bank. Initially, we note that, by informal agreement with the Attorney General's Office, … article 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 …
https://www.osc.ny.gov/legal-opinions/opinion-94-16SUNY Bulletin No. SU-314
… rate up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to all overtime earned during the period 09/16/2021 through 01/01/2022. On 01/02/2022, the overtime rate shall revert to the … overtime rate of 2.5 times an employee’s regular rate of pay. The overtime factor used by the New York State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesDiNapoli Releases Municipal Audits
… has not filed the required annual financial report with OSC for the last three years. Village of Westbury – …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … board members did not complete the annual SHP training. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-222
… Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS … Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/MLS, Leave of Absence/MTS, and Leave … eligibility criteria on 11/01/2021 as follows: Earnings Code: EXP Effective Date: 11/01/2021 OT Eff Date: 11/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payCayuga County - Procurement and Claims Audit (2018M-274)
… $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. … Discontinue allowing third-party access to directly withdraw funds from County bank accounts. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCost-of-Living Adjustment – State Police Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCUNY Bulletin No. CU-283
… who participate in the CUNY Transit Benefit TSA Program and are enrolled in the Express Bus Rider Plan Effective … OSC Actions At the request of CUNY University Benefits Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
… who participate in the CUNY Transit Benefit TSA Program and are enrolled in the Express Bus Rider Plan Effective … 3, 2008 OSC Actions At the request of CUNY University Benefits Office, OSC will automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programAkron Central School District - Financial Management (2018M-195)
… Key Recommendations The Board and District officials should: Ensure unrestricted fund balance is in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Dutchess County – Financial Condition (2013M-370)
… 2014 proposed budget. Key Recommendation The Legislature should review the enterprise funds’ operations and consider …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Red Hook - Financial Condition (2018M-171)
… a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy … the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund balance and using the excess funds as a financing source in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Hobart - Board Oversight (2018M-88)
… did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. Village officials expended … a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key Recommendations … duties or implement compensating controls and annually audit the annual financial report and supporting …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109CUNY Bulletin No. CU-178
… the employee's regular paycheck or advice dated July 10, 2003, Pay Period 7C Agency Payment Processing Instructions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-178-cuny-buy-out-waiver-program-payment-cycle-1103-63003Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, … District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130