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Town of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… testified today before the U.S. House Committee on Financial Services Subcommittee on Diversity and Inclusion. … DiNapoli testified today before the US House Committee on Financial Services Subcommittee on Diversity and Inclusion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an independent evaluation of the proposed 202425 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2CUNY Bulletin No. CU-775
… for uniform allowance payment of eligible employees. In addition, a memorandum dated October 19, 2023, from … December 2023 Uniform Allowance Payments will be effective in Institution Pay Period 19C, paychecks dated 12/28/2023. … Uniform Allowance Payment Effective immediately, employees in the CUNY campus security titles listed below, shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedOpinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Baldwinsville Central School District – Financial Management (2016M-65)
… and District officials did not develop reasonable budgets or effectively manage the District’s financial condition to … approximately $18 million, appear to be overfunded or unwarranted. The District does not have a multiyear … balance management plan to clearly communicate the optimal or targeted funding levels and conditions under which each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Opinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district … vital statistics); (town engineer) WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND … constitute separate primary registration districts and are not part of a single combined district. TOWN LAW §§54, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Payroll Improvement Project Bulletin No. PIP-008
… not be editable. Navigation Navigation has been simplified for PayServ 9.2. Pages will no longer be duplicated with … Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed information on navigation changes. Conversion … PayServ will be converted to 9.2. All Job and Empl records for employees terminated in the last five years (01/01/2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Membership and Enrollment – Membership and Enrollment
… in retirement Its important to understand how membership and enrollment works …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentState Agencies Bulletin No. 2295
… amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaEstablishing the Standard Work Day – Enhanced Reporting
… as few as six hours per day (for Tiers 2 through 6) or as many as eight. In some circumstances, such as creating a new … . ( Here is an example .) For more information, including how to submit a resolution, visit our Reporting Elected and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-daySUNY Bulletin No. SU-348
… of OSCs automatic processing of the 2022 UUP two percent 200 Salary Increase and the 2023 UUP three percent 300 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Comptroller DiNapoli Releases Municipal Audits
… County) The water board and water authority finances are commingled to the extent that there is no clear division …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1008
… Job Rate of certain salary grades on the April 2010 salary schedule.Employees whose salaries are increasing to the Job … one of the following messages: Position and job do not match FIS missing FIS at or below current FIS below hiring … one of the following messages: Position and job do not match FIS missing FIS at or below current FIS below hiring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1008-september-2010-performance-advances-graded-and-ns-equated-gradeCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1