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Other Bulletin No. 11
… The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase … cent. Exception: No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase until the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 95-23
… the claim and that the service was actually rendered or supplies or equipment actually delivered." Finally, section … knowledge that the services have been rendered or the supplies or equipment delivered (1977 Opns St Comp No. … or is not the person with actual knowledge that the supplies or equipment have been received or the services …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-3
… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Poland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Neck Union Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive … Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mHalf Hollow Hills Central School District – Procurement (2016M-239)
… School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates … $241 million. Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged … action. Appendix B includes our comments on issues raised in the Village’s response letter. … the Village ClerkTreasurer Treasurer performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Galway – Claims Processing (2014M-79)
… 2012 through January 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79West Seneca Fire District #3 - Capital Reserves (2019M-248)
… capital reserves. Key Findings The Board funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District did not publish the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record their work time in a … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Fishkill – Audit Follow-Up (2013M-246-F)
… and $383,957, respectively. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTeacher Days Worked Calculator
… Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. … Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat this process for any …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetCounty of Ulster – Property Tax Exemptions (2016M-333)
… Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is … of property, correcting property tax exemption errors and inputting tax exemption income limits were effective. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124