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State Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and parts ordered by the vehicle maintenance and repair vendor were not reviewed and 22 charges, totaling $1,891, did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax … dated on or after May 1, 2011. Since the surcharge rate change occurred in May but the liability is for the full year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an … did not properly review online banking transactions or use a designated computer for online banking transactions. Not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Selected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSpecial Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWhat is a Public Authority?
… and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as … procedures, and financial reporting. Each public authority is governed by a separate board of directors appointed by … to improve the oversight and accountability of New York’s public authorities. New reporting requirements including …
https://www.osc.ny.gov/public-authorities/what-public-authorityExamination of Outstanding Premiums
… Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover … however, it has taken steps to participate in the program. For example, NYSIF received DOB approval to participate in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.72 billion, up $139 million compared to the same time last year. “November marked another solid …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… period July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West … checks on persons required to be fingerprinted. … True North Rochester Preparatory Charter School West Campus …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… employee job descriptions and assign user access rights to match the respective job functions. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act … $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and neither employees nor …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Opinion 93-33
… NYS2d 374, People ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th 822). We express …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Mental Health Education in Schools
… (Department) is taking to ensure that school districts have the necessary mental health education in place as … their lives. In mid-March 2020, schools across the United States, including New York State, went into lockdown and … mental health services. Although school districts are not required to provide mental health services to students …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsCUNY Bulletin No. CU-638
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and from $14.55 to $14.95 for hourly employees. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increase