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Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve … duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… audit. Town of Berne – Audit Follow Up (Albany County) A report, dated September 2021, identifying certain conditions … actions. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the extra day in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to reflect the Non-Leap Year Factor of .038356. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Onondaga County) Department controls are not adequate to ensure that financial activity is properly recorded and … they met their performance measures, department officials do not verify the information. As a result, the county may …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2051
… is to provide agency instructions for processing the 2022 Tool Allowance Payment. Affected Employees Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … who meet the following criteria are eligible for the 2022 Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentControls Over Revocable Consents
To determine if NYC Department of Transportation billed and collected correct fees for revocable consents and is ensuring that all structures meet required standards and that structures requiring a revocable consent have one
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… reimbursements, sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an appropriation as authorized in … 3.B – Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewPermanent COLA
… System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment … increases your retirement benefit. It is designed to address inflation as it occurs. Once you become eligible … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … To view the complete, sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesTown of Lee – Financial Management (2025M-63)
… or revenue shortfalls, enabling town officials to continue providing necessary services during times of … uncertainty. It is a town board’s (board) responsibility to determine what is a reasonable level after considering … of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63State Agencies Bulletin No. 2036
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Retroactive Increase to APSU Expanded Duty Pay. Affected Employees Employees in … the eligibility criteria are affected. Background Pursuant to the Memorandum of Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 647
… There is no change to the actual bargaining unit of the non-arbitration eligible titles, only a change to the payroll … Unit Code 21 has been established for the attached list of non-arbitration eligible titles in all pay basis codes ( see … to the employees and their positions in the arbitration non-eligible titles. The Payroll Bargaining Unit Code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga County) Officials did … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2284
… for processing the 2024 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the … units who have opted to participate in the Over40 Comp Time II program are affected: Administrative Services BU02 … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… is long-term or short-term. Generally, a straight lease should only be utilized to meet a short-term need for … The total cost is less than the cost for a straight lease. Equipment can be acquired over an extended term in one … Contracts of this Chapter for additional information). Lease Purchase - Title automatically transfers to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the Citys proposed budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), … services. Starting in 2007, the Office of the New York State Comptroller (OSC) conducted a series of audits … to State Law. The State Insurance Department (now the New York State Department of Financial Services) has …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… to see the available self-service loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application to NYSLRS. Applying by mail adds processing time to your loan, as compared to …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsState Agencies Bulletin No. 2444
… is required by the FLSA and that is reported on an IRS Form W-2, Form 1099, or other specified statement furnished to the … effective for accruals charged in checks dated January 1, 2026, through December 31, 2028. Eligibility Criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieu