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South Huntington Union Free School District – Financial Condition (2016M-132)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 million. Key Findings The … related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option … but as part of the overall distribution from the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentState Agencies Bulletin No. 306
… Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information … queries and added them to the public query section of PS Query. Generic public queries make it easier for PS Query … Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. Click the link …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 of the nine recommendations included in our initial audit … To determine the extent of implementation as of May 20 2013 of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesAndes Central School District – Financial Management (2013M-250)
… 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The … Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followOpinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of … 1987 Opns St Comp No 8771 p 107 still represents the views of this Office in light of the subsequent amendment of 6l of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … in municipal "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express … agreement with a municipality (see General Municipal Law, §800[2]). A municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12State Agencies Bulletin No. 1837.1
… The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID19 health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18371-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Opinion 93-18
… in the town, unless the proposal has been approved by a vote of at least sixty percent of the town board. You ask … §216. Section 216(2) provides that upon the affirmative vote of at least sixty percent of the governing board of a … service award program unless the proposal is approved by a vote of at least sixty percent of the town board. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-93-18State Agencies Bulletin No. 1156
… receiving this information should also share with SFS Agency Coordinators as well as IT, Fiscal Management and Human Resources staff. Effective Date(s) Data values were converted to SFS on March 23, 2012 for … to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideMental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25CUNY Bulletin No. CU-302
… Security and/or Medicare tax deficiency can originate from an erroneous exemption from employment taxes (i.e. the employee’s FICA Status on the … routine - “Percent of Total Gross” - will automatically calculate 3% of the employee’s gross earnings each pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … received, the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Ordinary Death Benefit – State Police Plan
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, … not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit