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Opinion 90-25
… the Court of Appeals, in Seif v City of Long Beach , 286 NY 382, stated as follows at p 387: Where the Legislature … the municipality has accepted and retained benefits of services performed by a claimant ( City of Zanesville v … of Nassau , 105 AD2d 679, 481 NYS2d 119; Lutzken v City of Rochester , 7 AD2d 498, 184 NYS2d 483). Under section 176(12) …
https://www.osc.ny.gov/legal-opinions/opinion-90-25SUNY Bulletin No. SU-198
… are currently employed (Payroll Status equals Active or Leave With Pay at the time of payment). Full-time employees … to be adjusted Comments: An explanation of the adjustment Military Stipend Leave OSC will recalculate the military stipend amount for employees who were placed on a …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys … a subdivision may be used by a village to construct an indoor recreational facility. But a village may not rent or …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Wall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same … crisis,”DiNapoli said. “While the securities industry in New York City has a smaller employment base than before … and a major contributor to state and city budgets.” In 2013, Wall Street profits declined by 30 percent to $16.7 …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelWall Street Bonuses Declined in 2011
… Comptroller Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011SUNY Bulletin No. SU-318
… and have an Active, Leave with Pay, or Leave of Absence payroll status on the appropriate effective date, OSC will … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … SUNY Bulletin No SU318 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateWest 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 … June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
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)
… filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village 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-92Cleveland 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 our audit was to determine whether the Board and District officials effectively managed the District’s … City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245State Agencies Bulletin No. 1566
… will increase to $270,000 for the 2017 plan year, which is the calendar year for TIAA Tier 6 participants. Affected …
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
… of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … age 50 and over. These employees can defer up to $6,000 in addition to their regular contribution amount, for a combined total contribution limit of $24,500 in 2018. The Deferred Compensation “Retirement Catch-Up” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018State Agencies Bulletin No. 1549
… of payroll deductions via electronic input file from PEF for deduction code 392, Transamerica Life Insurance. … Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) Institution paychecks dated March 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredSchool District Physical Education Compliance (2018-MS-3)
… the 10 school districts that we audited provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the … required. Key Recommendations Develop and institute a PE program to ensure that: Students receive the minimum required …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Vested Retirement Benefit – Special 20- and 25-Year Plans
… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitState Agencies Bulletin No. 1040
… Income Tax Credit (AEITC) is part of the Education, Jobs and Medicaid Assistance Act signed into law by the President … will insert a row on the employee Federal Tax Data page and change the Earned Income Credit field by checking the … Access the Control-D report TAX113 for their agency and inform employees listed on the report of the elimination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcState Agencies Bulletin No. 852
… Check Returned for Refund or Exchange). Affected Employees Payroll Bulletin No. 791 provides a schedule for submitting … and the issuance of credit letters as described in Payroll Bulletin No. 837 . Effective Date(s) Check Date Must … 12/5/08 Institution: 12/4/08 and 12/18/08 12/26/08 Administration: 12/10/08 and 12/24/08 1/2/09 Institution: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksVillage of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 … Key Findings The Village paid approximately $2.2 million for overtime wages to police department personnel. There are …
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)
… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m