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Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) …
https://www.osc.ny.gov/legal-opinions/opinion-92-39CUNY Bulletin No. CU-711
… Purpose The purpose of this bulletin is to provide agency instruction for … Payment. Affected Employees Employees with City University of New York (CUNY) campus security titles who meet the … eligibility criteria are affected. Background Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentJamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the … City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in … balance. Fund balance has been reduced to a dangerously low level. The Board has not developed a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Vested Retirement Benefit – Special 20- and 25-Year Plans
… more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. … on your service and your earnings as an active member. The date you are eligible to collect a vested retirement benefit depends on your tier. Tiers 2 and …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the liability reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mIX.12.O Refunds – IX. Federal Grants
… Interest will be calculated on the federal percentage of all refund transactions executed by the state where such amounts … of $50,000 or more. State Interest Liability For each refund, a state interest liability accrues from the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsArea #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using … and kept current with software and signature (a set of characteristics also referred to as virus definitions) …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCampbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … Transaction Entry Electronic Certification Submission Date Online Back End Split Entry Effective Dates Effective … last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249One-Year FAS – Police and Fire Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fas