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Cortland County Industrial Development Agency – Project Management (2015M-303)
… the tax exemption program. Key Recommendations There were no recommendations as a result of this audit. … Cortland …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a … residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… of approximately 12,400. The Town, which is governed by a Town Board, operates one water district and two sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Italy – Multiyear Planning (2017M-53)
… purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, … and reserves to maintain. … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Data Sources – 2023 Financial Condition Report
… Service National Student Clearinghouse Research Center NYS Department of Corrections and Community Supervision NYS Department of Health NYS Department of Taxation and …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day financial operations. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 89-39
… in the contract. Since you indicate that the board member does not receive remuneration form the town's insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2003-1
… Pursuant to Town Law §202(5), the cost of an extension to a town water district is charged against only properties … the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … which relates to the expense of maintaining improvements, does not contain a provision similar to that in section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District … Whether a member of the board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Agencies Bulletin No. 572
… in Control-D on the Friday morning before the check date of the pay period being processed. The automated report will provide timely notification of OSC corrections to agencies, provide better internal … corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed following … to the locality and not to the State. January 31, 1989 NYS Division of the Budget … Whether a fine paid into the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … All employees who have access to NYSPO Background New York State Payroll Online is an employee self-service application …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionState Agencies Bulletin No. 1192
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on employee Form W-2 Wage and Tax Statements for 2011. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxOverview – State Police Plan
… years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of your highest five consecutive years. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewMorris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47