Search
State Agencies Bulletin No. 1975
… for hourly employees and provide instructions for payments not processed automatically, including increases for … the counties of Nassau, Suffolk, or Westchester will not be automatically processed. Agencies must process these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the functions of a firefighter voluntarily and not as a matter of duty is not an active member, even though the …
https://www.osc.ny.gov/legal-opinions/opinion-97-24State Agencies Bulletin No. 1987
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … the new Time Entry Overtime Earnings Codes in Institution Pay Period 19L, checks dated 12/30/2021. Eligibility Criteria … Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CH5 Covid-19 OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual … written procedures documenting the type of records to be maintained or guidelines for using, approving, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesPhoenix Central School District – Financial Condition (2017M-96)
… overestimated appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the … and inform residents of District officials’ intent to fund reserves. … Phoenix Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Oneida Public Library District – Cash Disbursements (2015M-20)
… fiscal year totals $382,110. Key Findings The Board did not audit each claim prior to payment. No District official … to the District’s bank accounts. District officials have not established a secure process to ensure that petty cash is …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20PUC Achieve Charter School – Board Oversight (2016M-316)
… Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 … conflicts of interest. … PUC Achieve Charter School Board Oversight 2016M316 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Service Retirement Benefit – State Police Plan
… Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … before your retirement date. To apply for retirement, sign in to your Retirement Online account , go to the ‘My Account …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOpinion 99-13
… inspecting or enforcing the permitted activity, and may not be charged to offset the cost of general governmental … between the total expenses and total permit charges is not required (see, e.g., Suffolk County Builders v County of … the cost of issuance, inspections and enforcement and may not be charged to offset the cost of general governmental …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Ballston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s … have relied on the use of fund balance and reserves to close budget gaps, which has negatively affected the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Town of Somers – Justice Court (2013M-198)
… that the clerks deposit all moneys received in an official bank account within 72 hours of collection, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Fund Financial Data – 2023 Financial Condition Report
… financial resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds … used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In … funds The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data