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Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the … to ensure that the general fund’s unrestricted fund balance was within the statutory limit. The retirement … be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Wappingers Central School District – Fuel Accountability (2015M-135)
… by employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Oswego County – County Bridge Maintenance (S9-13-8)
… town-, and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Gowanda Central School District – Financial Management (2024M-104)
… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Unified Court System Bulletin No. UCS-275
To inform agencies of OSCs automatic processing of the April 2019 UCS Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… greater. If an employee in one of these Bargaining Units does not meet this incumbency criteria, the employee will … the salary reported in the Pay Rate field. If the agency does not report Increment Code 5555 in the Incr. Code field, … Code of ANN, a Grade equal to 538 or 560 and the employee does not meet the 2018 incumbency criteria, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryOpinion 91-27
… existence of an inconsistent charter provision, by itself, does not make section 215(6) of the County Law a special law … 23-2202), exempted from operation of the Village Law does not, as the village trustees contend, make it any less a … our opinion, therefore, that a provision of the County Law does not become a special law as it applies to non-charter …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… the audit team if you have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit … What Happens if We Don't Receive Your Response? If OSC does not receive a response letter, we will release the final … yes to each of these questions before you send it to us: Does the CAP have governing board approval? Did the audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… companies to submit an annual performance report to account for their annual job creation and investment totals, …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 98-6
… position. It further provides, however, that the exception does not apply to renewals of any such contract. In … or employee had an interest during the fiscal year, does not exceed $750. Disclosure is not required pursuant to … the supervisor had an interest during the fiscal year, does not exceed $750, the supervisor's interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… connection with the specific contract. Assuming the chair does not have the listed powers or duties in connection with … by law (General Municipal Law, §805-a[2]). Section 805-a does not prohibit a planning board chair from performing … even if the performance of private electrical services does not violate the letter of article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to a contract with the village. This is in reply to your letter concerning a contract between a town and a village for …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 90-50
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-2
… The Court of Appeals has stated that "the Constitution does not grant to the Legislature the power to define the … audits", the trial court held that section 2503 "does not attempt to tell the Comptroller how to conduct such audit; nor does it draw such semantic distinction between 'management …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… of Appeals. Therefore, it is our opinion that section 8017 does not provide any municipality with an exemption from the … from the clear language of the statute which, as noted, does not provide municipalities with any exemption from the … the legislative intent of Chapter 825 of the Laws of 1987 does not require a construction of section 8022 creating an …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your … with and without the military service credit to see how it will change if you purchase all or part of your … toward your retirement benefit for your military service Find out who is eligible and how to apply …
https://www.osc.ny.gov/retirement/members/military-service-creditState Agencies Bulletin No. 1576
… Blank *The End Date Field can be left blank since PayServ does not automatically include the earnings in the overtime … remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termState Agencies Bulletin No. 1599
… Blank *The End Date Field can be left blank since PayServ does not automatically include the earnings in the overtime … remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1599-april-2017-civil-service-employees-association-csea-longevity-paymentState Agencies Bulletin No. 1396
… blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime … remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employees