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Opinion 90-25
… v City of Syracuse , 136 AD2d 923, 524 NYS2d 916; Business Jet v County of Nassau , 105 AD2d 679, 481 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-25SUNY Bulletin No. SU-198
… the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a $500 … Full-time employees who effective on or after 07/02/11 and on or before 01/01/13 have been granted a permanent or … Full-time employees who effective on or after 07/02/11 and on or before 01/01/13 have been granted a second …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 88-21
… building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from … in lieu of the setting aside of park lands within a subdivision may be used by a village to construct an indoor … determines that a suitable park or parks of adequate size can not be properly located in any such plat or is otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Wall Street Bonuses Declined in 2011
… This is likely due to the payment of bonuses that had been deferred from earlier years. The increased use of deferred compensation should create a pipeline of bonuses that will be …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Wall Street Profits for 2014 May Not Reach 2013 Level
… crisis, it remains an important part of the economy and a major contributor to state and city budgets.” In 2013, Wall Street profits declined by … continued to hold down profits in the first half of 2014 and are likely to do so in the second half as well given the …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelSUNY Bulletin No. SU-318
… for their work location. Affected Employees SUNY employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … approved as part of the 2016/17 enacted State budget. In addition , eligible full or part time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateVillage of Port Chester – Payroll (2017M-115)
… is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is … or who is responsible for monitoring the balances, and as a result, 54 percent of the employees we reviewed … CBAs have all current leave time provisions included, and develop a plan to correct the leave time accrual records …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Vested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School … districts that we audited provide physical education (PE) classes consistently with the regulations of the … Key Findings None of the districts fully complied with PE requirements mandated by State Education Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Overview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the … In some cases, restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the FAE period; Compensatory overtime; Holiday pay; and Longevity payments (maximum of one per FAE year), if …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are valid. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … needed, employees who use a proxy should also fill out any of the applicable forms that correspond with their expense report. Statement of Incidental and Transportation Expenses ( AC 3259-S ) …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379State Agencies Bulletin No. 1566
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the … are members of TIAA in Tier 6 Effective Date Institution and Administration Paychecks for the calendar year 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1622
… limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2018. The regular yearly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018