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State Agencies Bulletin No. 1409
… work Summer Session in 2015 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection services. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mCanastota Central School District - Financial Condition Management (2019M-174)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mValhalla Union Free School District – Financial Condition (2015M-333)
… – the unemployment insurance reserve and the retirement contribution reserve – were more than the potential costs and … in 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Opinion 2000-4
… AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … separation from service. 1 Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 1252
… work Summer Session in 2013 Effective Date(s) Beginning of Summer Session as determined by the facility Employee … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersTuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in … Lawrence County. The District, which operates one school with approximately 575 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Wallkill Central School District – Financial Management (2015M-294)
… the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? … aid, BOCES officials prepare BOCES aid claims on behalf of their component districts (local districts that partner …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland … Findings Although District officials annually appropriated a portion of fund balance, including reserve fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… expenditures on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each … accountant to perform an audit of the Treasurer’s records for the 2010 fiscal year, the 2011 and 2012 records had not been reviewed as of July 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248CUNY Bulletin No. CU-706
… Purpose The purpose of this bulletin is to provide agencies with instructions for … payments. Affected Employees CUNY employees in the titles of Assistant to HEO, EOC Assistant to HEOare affected. … Per an Addendum to the 12/01/2017 – 02/28/2023 Memorandum of Agreement between the CUNY and the PSC, employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkState Agencies Bulletin No. 1328
… work Summer Session in 2014 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Pay and Inconvenience Pay must be ended the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfState Police Bulletin No. SP-160
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … in Bargaining Unit 17 Background Chapter 234 and 235 of the Laws of 2015 implements the 2011-2018 Agreement between New York … To inform the agency of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateState Police Bulletin No. SP-199
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2019 State Police … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-payOpinion 92-3
… in the engineer's contracts with the town if the loan is determined to be a direct or indirect pecuniary benefit … the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … reasonably expected to influence him in the performance of official duties or was intended as a reward for official …
https://www.osc.ny.gov/legal-opinions/opinion-92-3