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Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, the District did … The Board has not developed a multi-year financial plan to improve the budget development process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Resident CareRelated Medical Equipment in Nursing Homes
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followChild Care Assistance – Federal Funding and New York
… Child Care Development Fund Annual Reports, https://ocfs.ny.gov/programs/childcare/data/#ccap-data Children Receiving … Child Care, FFY January 2025 Note: All of the CCAP slots are supported by Federal, State, and a total of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceOpinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … "shall possess the powers and perform the duties attached by law to the office of principal during a vacancy in such … of the office, the same as though appointed thereto by the governor ... He is entitled to the salary of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1CUNY Bulletin No. CU-772
… 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/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationSUNY Bulletin No. SU-282
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2019 … who are included in Bargaining Unit 13 may be eligible to receive a retroactive general salary increase for 2019. … is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-282-april-2019-state-university-new-york-suny-management-andCUNY Bulletin No. CU-533
… the effective date of the payment as the result of the new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount. A row on the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-533-merit-base-salary-awards-non-managerial-classifiedOpinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered to before the board member was elected to office, the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Agencies Bulletin No. 1252
… Purpose To provide agency instructions for processing the 2013 … is 21P , is not working Summer Session and will not return to work in the fall of 2013, the agency must process a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, particularly the … Any additional delay could create a large shortfall in funds for the MTA’s 2020-2024 capital program, delay needed … burden could significantly increase depending on how it funds its next capital program. If the MTA issues the same …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backSUNY Bulletin No. SU-256
… the employee remains eligible. If the Pay Basis Code is HRY or BIW, the agency must submit a Reason code PAY/CRT … that are calculated by the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town … to purchases from the store. December 29, 2006 Robert H. Hafner, Esq., Attorney at Law Town of Queensbury 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Town of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … officials did not award the appropriate number of points to volunteers for participation in department responses and … Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Bradford – Financial Management (2015M-239)
… surpluses, the Town has not used appropriated fund balance as an annual financing source. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Riverhead Charter School – Debit Cards (2017M-254)
… of the debit card purchases included purchase requisitions or purchase orders to indicate prior approval or any indication that the Board reviewed charges. Although … using debit cards are supported by purchase requisitions or purchase orders and evidence that the charges have been …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Clifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Concord Industrial Development Agency – Agency Management (2015M-61)
… our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. Background The Concord … of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken sufficient action …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Hobart - Board Oversight (2018M-88)
… properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. … and have initiated or indicated they planned to initiate corrective action. 1 Refer to New York State …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88