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Schuylerville Central School District – Fund Balance (2016M-113)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. Background The Schuylerville Central School … transferred more than $1.4 million in excess funds from the employee benefit accrued liability reserve (EBALR) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113State Agencies Bulletin No. 2241
… of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. For non-graded employees whose positions are not equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Workers' Compensation … To express an opinion on the fair presentation of the Report of Workers Compensation …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchCity of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve … review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Appendix B — Travel References – Travel and Conference Expense Management
… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Contract Advisory No. 29
… Subject : Electronic Documents Submission System (EDSS) Host Agency Guidance : The Office of … Bureau of Contracts (BOC) Electronic Documents Submission System (EDSS) has launched a new function that … State Office of the State Comptroller Electronic Documents Submission System (EDSS) Hosting Access (AC3347) form for the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyMid-Hudson Library System – Procurement (2016M-261)
… in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … Guidance for Processing SFS Transactions in Production after Fiscal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… and no proof of birthdate for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mConstitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: … demonstrate how to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsIRS Pension Limitation – Special 20- and 25-Year Plans
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationXII.10 Overview – XII. Expenditures
… Units with guidance on special circumstances related to expenditures, such as: Lapsing and year-end procedures for … and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewResearch Vendor Information
… review. Each resource has a short description and the link to the applicable website. The Office of the … these resources or guarantee their accuracy. Financial and Organizational Capacity Legal/Regulatory Authority to Do …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reports such a charge, a cash payment equal to one-half of the amount billed. You inquire whether this proposed … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 88-20
… Specifically, County Law, §216 provides that a courthouse cannot be removed from its location in a city or … authorized under that section as a condition to moving the courthouse. There is no other statute of which we are aware … the county may, pursuant to County Law, §216, relocate the courthouse to another location in the county. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20