Search
Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … Did Monroe 2Orleans Board of Cooperative Educational Services Monroe 2Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… and transparency. These records are essential for a town board and officials when monitoring a town’s financial … records and providing financial reports to the Town Board (Board). The Town’s budgeted appropriations for 2025 totaled …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period … water and sewer funds that appropriated a combined total of $907,700 of fund balance and $219,000 1 in reserve funds …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Police Bulletin No. SP-139
… Affected Employees Employees represented by the New York State Police Investigators Association (Bargaining Unit 62) … of 2009 which implemented the agreement between New York State Police Investigators Association (NYSPIA) and provides … Control-D report will be available after processing of the State police Holiday Bonus: NPAY771 Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-139-2011-state-police-holiday-bonus-paymentIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaRetirement Contribution Borrowing Limits
… a cap on the amount that certain Tier 6 members of the New York State and Local Retirement System may borrow against … a cap on the amount that certain Tier 6 members of the New York State and Local Retirement System may borrow against …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsState Agencies Bulletin No. 2062
… outline the new Pre-Shift Briefing calculation of Earnings Code PS1 and explain the retroactive adjustments … employees in BU61 and BU91 as indicated below: New Earn Code Replaces Associated New Retro Earn Code Replaces OCS- OT for Annual 2080 OTA – OT for Annuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesOpinion 91-40
… of period of entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered military duty for … include at least 22 working days, the employee is entitled to paid leave while on ordered military duty until the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Agencies Bulletin No. 800
… count toward the Job Rate service. Full periods of Sick Leave with or without Pay will not count toward the Job Rate … will also count toward the five (5) year criteria. Sick Leave with Pay will count toward the five (5) year criteria. … Approved Salary field. Employees must be Active, on Paid Leave of Absence or on Workers’ Compensation Leave. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-andDivision of Housing and Community Renewal Bulletin No. DH-30
… of New York for 2003-2007 and a GOER side letter dated January 10, 2005 provide for the payment of a merit step to eligible PEF … of New York for 2003-2007 and a GOER side letter dated January 10, 2007 provide for the payment of a merit step to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rentUnified Court System Bulletin No. UCS-151
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Uniform Allowance and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 276 of the … Unified Court System. Eligibility Agencies should refer to Teri Collins’ annual uniform allowance memorandum for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-232
… Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior … The payment amount will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipmentApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfUnified Court System Bulletin No. UCS-275
… April 2019 UCS Salary Increases and provide instructions for payments not processed automatically Affected Employees … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY and S9), provides for a salary increase effective April 1, 2019 for all eligible members. Chapter 164 of the Laws of 2017, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… processing of the April 2018 UCS Salary Increases and provide instructions for payments not processed … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (Bargaining Units DR, F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryState Police Bulletin No. SP-137
… of the Laws of 2010 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Troopers and … hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, Paid Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-pay