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Onondaga County Probation Department - Financial Operations (2018M-147)
… collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed and operating … Department officials did not: Properly assess County fees or adequately monitor and enforce fee collection. … policies and procedures for the enforcement of County fees and ensure staff properly assess fees and monitor and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Lake George Central School District - Purchasing (2018M-167)
… Audit Objective Determine whether the District sought competition when purchasing goods and services that fell … officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Unified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court … To notify agencies of the new voluntary group term life insurance Code 542 available to certain employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeState Agencies Bulletin No. 1490
… Purpose To notify agencies of the 548 deduction code eligibility change. Affected … in Bargaining Units 13, 18, 46, 66 and 71, who are members of the Organization of NYS Management Confidential Employees … To notify agencies of the 548 deduction code eligibility change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility change. Affected Employees Employees in … of OMCE, OSC has increased the eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, … Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 776
… increase the biweekly deduction for Union Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as follows: Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increaseOpinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to …
https://www.osc.ny.gov/legal-opinions/opinion-93-30The Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending … Executive budget tackles some tough issues but we need to more closely examine the specifics and the broader impact … in realistic, long-term changes by April 1. “The best way to get the state back on solid financial footing is with …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
MadisonOneida Board of Cooperative Educational Services Payroll 2017M239
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. … process. The Treasurer did not control her electronic signature. Key Recommendations Establish compensating … Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Prattsburgh Central School District – Tax Collection (2016M-122)
… not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The … and present a warrant to the Tax Collector prior to the start of the collection process. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMiddle Country Central School District – Financial Management (2016M-121)
… 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114