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School of Professional Studies – Procurement Card and Travel Card Purchases
… percent of SPS’s revenues come from tax levy allocations. When procuring goods and services, State agencies (including … and reduce the amount of their out-of-pocket expenses when traveling on behalf of the agency. For the period April …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesDiNapoli Releases Guide to Federal Funding in New York
… A new online resource released by New York State Comptroller Thomas P. DiNapoli details the vast array …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAndover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Travel Advisory No. 3
… for reimbursement of travel expenses in accordance with this Travel Manual. Unused Common Carrier Tickets In … vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVillage of Sidney – Financial Activities (2023M-14)
… the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored selected financial … 2021-22. Two capital project funds and three community development funds have negative fund balances that may … pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Suffern – Budget Review (B23-6-2)
… rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Transportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A bridge is considered to be …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationCity of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2State Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s … received Military Stipend earnings that were subject to Social Security and Medicare tax withholdings beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedGraded Rates – Contribution Stabilization Program
… on a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTransportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After Declining Since 2016 The State is … lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationSteuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50