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Town of Deerpark – Budget Review (B6-13-18)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay … provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Central Square Central School District – Claims Auditing (2016M-292)
… Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for the 2014-15 … of fund balance to finance recurring expenditures and, as a result, the budgets were not structurally balanced. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Bethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41State Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee … be $354.53 per year. Effective Dates: Effective for all 2025 paychecks, as of Institution paycheck dated January 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 1189
… to change the EMPLID from an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees Users of the New York … for tax related purposes. Please note: There will be no table structure or field changes occurring in PayServ as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedStart Saving for Retirement
… you retire may seem far into the future but the steps you take now to save for retirement can make a huge difference … An Important Part of Your Post-Retirement Income Not sure how much you’ll need to save for retirement? It’s helpful to … stock values tend to rise. Historically, over the long term, stock market returns average about 10 percent a …
https://www.osc.ny.gov/retirement/members/saving-for-retirementPayroll Improvement Project Bulletin No. PIP-018
… ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt … ERSBT6 225,000.00 NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservOpinion 94-6
… involving the administration or operation of the program. You ask whether a tenant member of a public housing authority … or used in connection with any project". Section 36 does not distinguish between tenant members of a housing authority … To resolve these issues, we suggest contacting the United States Department of Housing and Urban Development. April 25, …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORKERS' COMPENSATION … paid their salaries under General Municipal Law, §207-c out of the sheriff's personnel account, the county governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 91-47
… objections to the grant of letters upon stating his or her interest and legal objections thereto. (69 AD2d at 440, …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2003-3
… on no more than twenty years of firefighting service. You ask whether a fire district may establish a defined …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2005-4
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive … manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although section 1951(2) … of a proper petition (see, e.g., O’Flynn v Village of East Rochester , 292 NY 156). 2 The BOCES board, by resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4County of Rockland – Budget Review (B6-14-24)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and Westchester counties. Our Office completed a review of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24SUNY Bulletin No. SU-54
… payment, an employee must be employed on April 25, 2001, and have been employed in the previous semester (Fall 2000). … are entitled to receive a cash lump sum payment of $500, and employees on less than full assistantships shall receive … Payroll related questions should be directed to your OSC payroll auditor. … To provide agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-payment