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Town of Benson – Financial Condition (2013M-77)
… estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Comptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, … Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The … is a more cost-effective means to provide the services in-house that are currently being provided on a contract …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… the State are often deposited into an interest-bearing account maintained by the vendor. If the vendor does not … Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal … Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsControls Over Cash Advance Accounts
… Purpose To determine whether the State Education Department (SED) has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks … authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Belfast Central School District – Procurement (2016M-317)
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Buffalo City School District – Special Education and Grant Administration (2017M-73)
… when NYSED released updated NRT rates. The District does not include assistive technology purchases or rentals in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAllegany County – Court and Trust Funds (2014M-74)
… scanned copies of all court orders filed in his office, he does not make an entry into the court and trust fund register …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 88-30
… for the purchase of its water from a village. The contract with the village provides that the owner of this … Constitution barring impairment of the obligations of a contract (see, e.g., Keystone Coal Association v DeBenedictis … Town of Niskayuna, Schenectady County , 235 AD 566, 258 NYS 690; 1987 Opns St Comp No. 87-64, p 96; 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 89-19
… Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county … fees prescribed by section 8022 of Civil Practice Law and Rules (CPLR) in connection with the filing of a record on a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19State Agencies Bulletin No. 2053
… calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the … year. It is important that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please … Bulletin No. 1728 for further details on the New York Retiree Indicator box. Undeliverable Checks When a valid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaState Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringUnified Court System Bulletin No. UCS-149
… Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Part-time Percentage and Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesOpinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of … districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-18CUNY Bulletin No. CU-809
… in Institution Pay Period 21C, paycheck dated 01/23/2025. The rates and effective dates for each collective … 70XX0 or 70XX2; and Are in a BU identified in the chart in the Affected Employees section and Have a Comp … this listing to CUNY as of close of business Friday, 01/10/2025. Retroactive Processing OSC Actions - Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueUnified Court System Bulletin No. UCS-102
… Officers Association (Bargaining Unit SY) and provides for Salary and Location Pay Increases. Effective Date(s) Pay … $1,230 for employees in New York City and the counties of Rockland, Westchester, Nassau and Suffolk. April 1, 2005 … $1,264 for employees in New York City and the counties of Rockland, Westchester, Nassau and Suffolk. April 1, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceDivision of Housing and Community Renewal Bulletin No. DH-108.2
… was eligible for a retroactive adjustment due to previous service in an eligible position will be paid in the … Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be reporting retro payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2