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III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… Document Preparation: There are limited business processes where confidential information is needed in the SFS. As such, … the field name(s) in which the confidential information resides. Imaging and Attachments In addition, there may be circumstances where Business Units process transactions related to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationState Agencies Bulletin No. 258
… in addition to an employee's primary security class. The Payroll Computer Security User Request Form (AC-2705P) has … panels is: Go - Compensate Employees - Maintain Payroll Data U.S. - Use - Garnishment Spec Data - Garnishment … Data 1, 2, 3, or 4. Go - Compensate Employees - Maintain Payroll Data U.S. - Inquire - Garnishment Balances - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsSignal Maintenance, Inspections, and Testing
… signal system included 44,536 signal devices divided among 122 section locations. NYCT employs Signal Maintainers, who …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingReal Property Tax Cap Information - Glossary
… Change Factor - Either (a.) an increase in assessed value from the prior roll resulting from new construction, property annexed from another assessing unit, and the addition of property …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 91-34
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … the bidders to demonstrate that they have experience in performing the required work. The county also may require … envelopes or letterheads containing the municipality's name, address and other related matter, are considered …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Overtime Limits for Tier 6
… Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , … For Tier 6 members the amount of overtime included in the calculation of your final average earnings which is …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Gates Fire District – Audit Follow-Up (2024M-10-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report Gates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… did not ensure required annual audits were completed and annual financial reports (AFR) 1 were filed in a timely … of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and 124 days late. AFRs were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School … Technology Contingency Planning (2022M-125), released in November 2022. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Trustees (Board) member’s stamp, and modify or delete data in the financial software, which increased the risk that an … The School’s former Operations Manager was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxOpinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Yonkers – Budget Review (B19-6-6)
… the City’s adopted budget for fiscal year 2019-20 and the related justification documents are in compliance with the … fund may be subsidizing the general fund for services not related to the water fund by as much as $3.7 million. Over … ensure that cost allocations charged to the water fund are related to operating the water system. …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Agencies Bulletin No. 2173
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2023 increase to Hazard Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Comptroller DiNapoli Releases Municipal & School Audits
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual audits and policy reviews. … or develop a comprehensive, written multiyear financial or capital plan. After initial audit discussions with county …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0