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LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice … Board President to sign District checks as the primary and sole signatory. Develop a formal, written disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… agencies: Apportionment – Interunit apportionments are movements of lump sum appropriation authority between … to either OFT or OGS. Suballocation – Suballocations are movements of appropriation authority between Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees with a 2021 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksTown of Lindley – Financial Management (2012M-226)
… balance in a manner that benefits taxpayers. Research the origin of the existing capital and unemployment reserves. If unable to determine the origin of the reserves, reestablish the reserves in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as required. The initial audit also found that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mLincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of … for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed the reserves with …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Findings District officials did not ensure that District funds were expended in the best interest of taxpayers or as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Division of Housing and Community Renewal Bulletin No. DH-61
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lumpState Agencies Bulletin No. 2373
… implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA) … implemented the 2023-2026 Agreement between the State of New York and the District Council 37 (DC 37) The State … service in an Executive branch bargaining unit of New York State government as of 09/30/2025; and Did not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2329.1
… (CSEA) Division of Military and Naval Affairs BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) … implemented the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) Chapter 361 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2329
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 1183
… employees with an increment code of 0510, 0610 or 0710 in the following bargaining units: Administrative Services … paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Military Leave without Pay. An … is on an approved Leave of Absence without Pay including Workers’ Compensation Leave or on a preferred list on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1183-october-2012-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2373.1
… (CSEA) Division of Military and Naval Affairs BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) Rent … implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2423
… of the April 2026 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesDiNapoli and Rice Halt Pension Scam
… It is being prosecuted by Asst. District Attorney Jason Herman of District Attorney Rice’s Public Corruption …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamForfeiture of Benefits for Convicted Felons
… felonies such as fraud and larceny. “Public officials” for purposes of this Act include: The governor, lieutenant … office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the county …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… to disclose personal loans made to him on his disclosure form, as required by law. "Mr. Wills was elected to serve the …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-wills