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One-Year FAS – Police and Fire Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Frankfort – Justice Court Operations (2022M-16)
… complete report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of … properly deposited, reported and remitted. Key Findings The Justices did not provide adequate oversight of Court … Determine whether the Town of Frankfort Town Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… all required employees completed and submitted timesheets. Leave accrual spreadsheet for employees who were entitled to earn … supervisors. Adopt policies and procedures to ensure that employee leave benefits are properly provided, used and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Division of Housing and Community Renewal Bulletin No. DH-100
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseState Agencies Bulletin No. 2246.1
… check. Pay Cycle/PP Type Payment Effective Date Payment End Date Check Date Administration Lag 06/06/2024 03/26/2025 … Lump Sum Payment Effective Date and Payment End Date: Earnings Code Description BO7 … between the following Evaluation Begin Date and Evaluation End Date for the applicable Pay Cycle and Pay Period Type …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2129.2
… the following dates: Pay Cycle/PP Type Payment Effective Date Payment End Date Check Date Administration 1 Lag 03/30/2023 03/27/2024 04/26/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumVillage of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … fund one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York … percent of New York households have responded compared to the national average of 62 percent. He urged New Yorkers to be counted and respond to the Census. “New York is in …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… made 791 arrests and issued 5,482 summonses. Nightlife and construction noise complaints were the most vexing, given … high frequency and the significant role nightlife and construction play in the city's economy. These complaints … City's responsiveness to nightlife noise complaints and construction noise complaints . Based on the responses …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseIslip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic … expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW … Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Pamelia – Financial Management (2015M-276)
… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Marbletown – Financial and Capital Planning (2017M-234)
… and capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and … multiyear financial and capital plan or reserve policy to address the Town’s operational and capital needs, … garage. The Board has not adopted an adequate fund balance policy, which resulted in the Town accumulating excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … the practice of appropriating unexpended surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36