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Roosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s fire station construction for the period … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its … reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… over the timekeeping system for the period January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … for 2013 were $98 million. Key Findings The County did not have a process in place to ensure employees’ access …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Islip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213West Seneca Central School District – Financial Condition (2014M-381)
… The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is governed by an elected … accurate estimates of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Industrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other Resources OSC …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationMatter of Merton Simpson v. Department of Civil Service
… who never claimed their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) 776-2300 to learn if you’re entitled to an award and how to claim it. Search tips …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceState Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the … plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … for requesting federal reimbursement for program spending. In those instances, the state agency must ensure that … that the federal reimbursement will be requested in a timely manner. It is essential that state agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresState Agencies Bulletin No. 1717
… from a partial overpayment, as indicated by the AC230 check reversal, will be mailed to the employee’s preferred … mailed directly to the address on the AC1476 - Report of Check Exchange. Affected Employees Employees who are receiving a check resulting from a partial paycheck reversal due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Agencies Bulletin No. 1912
… Employees All agencies with appropriations due to lapse on 06/30/2021 are affected. Background Appropriations … allocated to certain chartfield strings will be lapsing on 06/30/2021 and will no longer be available for payroll … Chartfield Strings in PayServ A link will be posted on the PayServ Bulletin Board as well as the OSC website. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsOpinion 88-17
… position of the State Comptroller (see also 2 Anderson, New York Zoning Law and Practice, 3rd ed., 1984, §21.18). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … certiorari reserve fund by a school district, which are not expended to pay judgments or claims arising out of tax … day of the fourth fiscal year after the initial deposit, but no later than on that date. You ask how long a school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 97-18
… head or body is authorized to acquire, by gift, lease, purchase or condemnation, real estate, easements, … to the extent inconsistent, with respect to the need to declare the real property no longer necessary for public use …
https://www.osc.ny.gov/legal-opinions/opinion-97-18NY Full-Time Equivalent Employees Dashboard
… hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at … FTE. These figures are based on regular hours worked and do not include overtime; they are also different from other …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard