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Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Valhalla Union Free School District – Network User Accounts (2022M-26)
… These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Agencies Bulletin No. 1881
… 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to calendar year … limit is $17,301.00. Effective Dates Effective Institution Paychecks dated January 14, 2020. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsCity of Olean Housing Authority – Board Oversight (2016M-93)
… performance in administering the Authority’s Capital Fund Program (CFP), use of CFP grant funds or financial …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … the following action: Contact employees who appear on the report. o Verify the employee date of birth by following your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card … Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates … with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … District officials have not adopted procedures outlining how user access rights should be established or modified, and … administration. Develop written procedures outlining how user access rights should be established or modified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTransportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The … more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationWyandanch Union Free School District – Budget Review (B25-7-3)
… 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Byron-Bergen Central School District - Procurement (2018M-157)
… obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157CUNY Bulletin No. CU-198
This bulletin notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Opinion 88-59
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to … tentative budget (Village Law, §5-506[1][f]). After the public hearing on the tentative budget and any revision of … §1 of the State Constitution prohibits gifts or loans of public moneys to a private individual by a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1049
… Purpose To provide information regarding the processing of layoff … in force Effective Date(s) Immediately Background Due to the Governor’s reduction in force plan, OSC is providing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOpinion 95-31
… pursuant to General Municipal Law, §207-m. May 24, 2000 Christina Lomolino, Esq., Corporation Counsel City of Yonkers …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing … customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 88-20
… County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family … to another location in the county. In our view, Article III, section 17 of the New York State Constitution, which was …
https://www.osc.ny.gov/legal-opinions/opinion-88-20IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is active or lapsed. See Chapter VII, Section 3 - Refund of … amount reported to the vendor and the IRS. When a refund is received on an open award and it relates to a lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsCUNY Bulletin No. CU-638
… Purpose To notify agencies of an automatic dues increase. Affected … bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and from $14.55 to $14.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increase