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State Agencies Bulletin No. 1148
To provide agency procedures to process retroactive Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54New York’s Economy and Finances in the COVID-19 Era
… 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of losses due to …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Additional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at … covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jAbout the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York … income of NYSLRS in a single unified investment program. For the fiscal year ended March 31, 2022, the fiduciary net …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… percent of your FAE for each year of service earned with a public employer before your work as a police officer or …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… limits established by law. Key Recommendations There are no recommendations for this budget review. … PatchogueMedford …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2012. The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialFabius-Pompey Central School District – Budget Review (B3-14-5)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5