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CUNY Bulletin No. CU-342
… processing will occur during Institution Pay Period 11C on 8/15/08. Background Employees in certain titles … who have reached the ‘Last 1 year step’ (Max): 016105 Law School Library Prof 016079 Law School Library Assoc Prof 016080 Law School Library Asst …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesV.3.I Class – V. Chart of Accounts (COA) Governance
… (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to … transactions. If a GO related program code is used on an SFS transaction, Class is a required field and will … of life in the GO Bond series as stated in State Finance Law section 61. Class will identify taxable and tax-exempt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classCity of Long Beach - Financial Condition (2019M-133)
… fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key Recommendations Adopt structurally … plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted a response …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… financial operations as required by New York State Village Law, Section 3-301. Seek competition for six professional … to select professional service providers. Enforce policies on annual accrued leave and periodically reconcile leave … corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Village of Dering Harbor – Board Oversight (2020M-29)
… whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The Board: … and the Board can take corrective action if necessary. Village officials disagreed with one of our findings but … Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfUnclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdfUnclaimed Court Funds
Under Article VI of the New York Abandoned Property Law (APL), any money paid into the courts which has remained with a County Treasurer or the Commissioner of
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/court-funds.pdfNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller Thomas P. … and California State Controller Betty T. Yee today called on the Securities and Exchange Commission to require … Last year’s wildfire season in California was the worst on record and burned over 4 million acres— double the 2018 …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeManagement of the Student-School Matching Algorithm
… search for and apply to public schools. Our audit focused on high school admissions. MySchools is also used to apply to … NYCPS did not publish reports timely, as required by Local Law 72 of 2018, on applications, offers, and available seats, … These types of delays hinder the goals of the Local Law that mandated these reports. Key Recommendations Take …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports … records and reports, as required by New York State Village Law (Village Law) Section 4-408(e). Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s … as required by GML Section 30 and New York State Village Law (Village Law) Section 4-408. Although our review did not identify any …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Yaphank Fire District – Claims Processing (2013M-51)
… including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid … all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the … to pay claims for allowable exceptions under Town Law prior to an audit by the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Wyandanch Union Free School District – Budget Review (B23-7-1)
… ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an operating deficit, it must … of $23,105,027, which is within the limits established by law. Key Recommendation This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s responsibility for prescribing … and various other sections of the State Finance Law. The New York State Financial Cycle. New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewIX.8 Overview – IX. Federal Grants
… balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant award amount. Under no circumstances should a state agency …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTown of Batavia – Water and Sewer Operations (2018M-12)
… in the general fund as required by New York State Town Law. The Supervisor did not separately account for the … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of East Hampton – Budget Review (B7-16-14)
… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… 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 the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Town of East Hampton – Budget Review (B7-13-17)
… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17