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Village of Kaser - Refuse User Fees and Records (2018M-97)
… charges. The refuse budget does not include estimated revenues and there was no support for the budgeted salaries … overhead of $179,648 separate from the contracted cost. Revenues and expenditures for refuse collection are comingled with general fund revenues and expenditures. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… approximately $51.5 million. Key Finding BOCES’ policy or procurement guidelines do not require the use of … Revise its policy to require the use of an RFP process or other appropriate method of soliciting competition in the …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingState Agencies Bulletin No. 908
… who have an outstanding net payroll check equal to or greater than $50 that was issued more than 60 days from … who have a non-negotiated paycheck in an amount equal to or greater than $50 that is older than 60 days of the report … this category must be returned immediately. The check and Form AC 2714 (Undeliverable Payroll Check Report) may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkOpinion 88-15
… listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as village trustee … (§§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Employer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount … Guide will show employers with the Billing security role how to view billing information for your location. … Everything you need to know about employer billing including invoices contribution …
https://www.osc.ny.gov/retirement/employers/employer-billingOpinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… spills when the party responsible for the spill is unable or unwilling to do the cleanup. The Oil Spill Fund began … of the eight sites where the cleanup efforts are ongoing or reimburse the Oil Spill Fund for any additional …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if … Ensure that accounting records are accurate and up to date. Use the most accurate estimates of fund balance available when preparing the annual budget. … Raquette Lake Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionOmnibus Technical Corrections
… the requirement that an application for membership in the New York State and Local Employees’ Retirement System … the requirement that an application for membership in the New York State and Local Employees Retirement System or …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsDiNapoli Announces State Contract & Payment Actions for January 2014
… for New York’s roads and bridges. Approved $30 million in federal HEAP benefits to assist 57,500 low-income New Yorkers …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … to mandatory referendum (Town Law, §198[12][b]) 1 . When all of the property or facilities of the district is … to referendum, unless expressly authorized or required to do so by State statute). Further, it is our opinion that such …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 742
… Security Coordinator Effective Date(s) Institution paychecks dated 8/30/07 Administration paychecks dated 9/5/07 Contract Provisions and Eligibility … and adjustments will be processed in Pay Period 10L, paychecks dated 8/30/07 (Institution) and 9/5/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/742-implementation-bonus-payment-and-general-salary-and-other-increases-nonState Agencies Bulletin No. 140
… fee increase Affected Employees Employees in the Division of Housing and Community Renewal, agency code 01080, in bargaining unit 67 Effective Date Checks dated January 5, 2000 OSC Action Under the dues … to change the employee's dues or agency shop fee when an employee changes percentage of time worked from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/140-dc-37-local-1359-dues-and-agency-shop-fee-increaseDiNapoli Announces State Contract & Payment Actions for May 2014
… State Comptroller Thomas P. DiNapoli announced today his … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … Fratello Construction Corp. to create a wet lab at the NY State Psychiatric Institute, Manhattan. $6.6 million with …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely … card charges timely. In fact, some unreconciled charges date back to April 2012. During the 2013-14 fiscal year end, … . The resources below have been provided to assist you when reconciling the outstanding charges. References: For job …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of … in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … the financial statements. The accounting basis determines when the economic consequences of transactions and events are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdfSpecial Accidental Death Benefit – Regional State Park Police Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the … of a supervisory position, the salary that would have been payable to a police superior officer or a fire …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitState Agencies Bulletin No. 2209
… All employees in Bargaining Units 05 represented by PEF who meet the eligibility criteria are affected. … the State of New York and the Public Employees Federation (PEF), provides for an increase in Location Pay for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 1963
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest