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State Agencies Bulletin No. 1337
… Purpose To provide information and instructions regarding the … is processed, submit RGS for all retroactive CAL earnings due from 09/01/2014. An overpayment recovery must be … pay process will automatically pay any retroactive money due. Transferring Between Agencies – Fall 2014 Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1261
… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children and Family Services … Agreement, teachers who have elected to be paid over the school year will be paid based on the actual number of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1320
… Purpose To inform agencies of OSC’s automatic processing of the April … for a salary increase of two percent (2.00%) and increases to specific Additional Pay earnings for fiscal year … Hiring Rate If an employee appears on this report but is due a salary increase, the agency must take the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1320-april-2014-security-salary-increases-and-additional-pay-increasesState Agencies Bulletin No. 1866
… the EmplID, the employee name, and the type of request (e.g., Reissued Forms W-2, W-2c/Corrected W-2, SS/Med Refund … Social Security Number and write the EmplID on the front page of the notice. The SSN could be displayed in several … of the year. Agencies must complete the NYC Refund Template (see Bulletin No. 1845 ) for each Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are putting a financial strain on … from 10.2% to as high as 36.6% of median family income. “Access to quality, affordable child care is a necessity for …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialExamples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is remaining on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterHammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterHyde Park Fire and Water District – Procurement (2025M-31)
… service contract totaling $19,043, as required by the Policy. Also, one Trustee did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Opinion 92-26
… of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of … inconsistent. You ask for clarification of the procedures by which the expenses of a board of elections of a county … the jurisdiction's next budget and tax levy and subsequent payment to the county. September 23, 1992 Donald E. Freed, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26CUNY Bulletin No. CU-382
… Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 433 Total Unemployment Ins Owed 445 HC Flexible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtState Agencies Bulletin No. 2313
… based on years of qualifying service is effective April 1, 2025, for employees who meet the eligibility criteria. … history as appropriate prior to processing the April 2025 LGS payment. Note: Existing increment codes must … the eligibility criteria. Increment Codes Once the April 2025 LGS payment has been processed, agencies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitConflicts of Interest of Municipal Officers and Employees
… Law. Among other things, Article 18 regulates your business dealings with your municipality. However, not all of … – verbal or written, express or implied. Almost any business dealing you have with your municipality will involve … an interest in the contracts of certain individuals and business entities with which you have relationships. With one …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesXII.6.I Paying a Non-State Employee – XII. Expenditures
… cases where payment is based on a statewide approved fee schedule (e.g., medical fee schedule). When a contract is not feasible or practical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Comptroller DiNapoli Releases Municipal & School Audits
… with no oversight. As a result of the Comptroller’s audit and subsequent investigation, the former … totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … and accurate accounting records, provide financial reports to the board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1