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Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Travel Advisory No. 4
… Subject : Mandatory Header Fields in SFS Travel and Expense Module Guidance : The Travel and Expense module in the Statewide Financial System (SFS) will be updated to … expected to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCUNY Bulletin No. CU-547
… with an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees Employees who … obligation can then be established with Deduction Code 582 at a deduction rate of ten percent of gross pay. If, prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of … (“IRC”) §6205(a)(1) provides that proper “adjustments” (corrections) can be made, without interest, pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel security role) how to report retirees using the Post Retirement Reporting Page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfState Agencies Bulletin No. 1918
… Association of New York State, Inc (PBA) provides for an increase to Expanded Duty Pay (EXD) for the Agency Police Services bargaining unit (BU31) … 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the … York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … are County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial … the sole IDA for Genesee County. The GCIDA Board consists of seven members, who are appointed by the County … is responsible for the general management and control of GCIDA’s financial and operational affairs. According to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectBarnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District … managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the … Key Findings Employee leave accrual records were not accurate. Competitive methods were not always used when …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mState Comptroller DiNapoli Releases School District Audits
… unnecessary fees, if fuel was purchased through the Office of General Services fuel card services contract during the … for unused leave accruals that includes documentation of eligibility and reviews of calculations. District officials also properly accounted …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsWheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … monthly or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialIslip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213State Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2002
… paid using Earnings Codes HSC and CHM are included as salary for retirement purposes and are included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Sullivan County Community College – Information Technology (2017M-123)
… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … 10-member Board of Trustees. Budgeted IT appropriations for the 2016-17 fiscal year totaled approximately $664,000. … adopt and implement written policies and procedures for the review and removal of inactive and unnecessary user …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78