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State Comptroller DiNapoli Releases Municipal Audits
… Town of Brunswick – Justice Court (Rensselaer County) Case files were properly maintained with all supporting …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1996.2
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … Code (as listed in OSC Actions above) on the Time Entry page or the Time Entry Interface (NPAY502) using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … Code (as listed in OSC Actions above) on the Time Entry page or the Time Entry Interface (NPAY502) using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.3
… bulletin supersedes Payroll Bulletin No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central … pay for their extracurricular activities,” DiNapoli said. “I thank Chautauqua District Attorney Schmidt and his office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the … nearly the entire operating surplus to the reserve funds, leaving the District with virtually no unrestricted … Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfTown of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Division of Housing and Community Renewal Bulletin No. DH-141
… Purpose: The purpose of this bulletin is to inform the Division of … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … code on the employee’s Job Data page is 0004 and the value in the FIS Amount field is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund … related ratios. The government-wide financial statements (i.e. the Statement of Net Position and the Statement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 2329
… implemented the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) Chapter … 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded … in the second degree. He will be sentenced on February 13 and is expected to pay restitution for the thefts, which … and forged records to cover his crimes," DiNapoli said. "I thank Genesee County District Attorney Lawrence Friedman …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksXV.6.A Split Payroll – XV. End of Year
… 2024-25 70%/7 days 2025-26 2025-26 Institutional April 2, 2026 90%/9 days 2025-26 10%/1 day 2026-27 Administrative April 8, 2026 40%/4 days 2025-26 60%/6 days 2026-27 INSTITUTION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollThe Monthly Report – Enhanced Reporting
… NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184State Agencies Bulletin No. 1843
… making it easier to search for queries in a particular payroll area. Please note queries no longer have an … section. Agencies should continue renaming queries per Payroll Bulletin PIP-003.1 for the 9.2 Upgrade. Agencies do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is … that period. The individual asset is of significant value (the State will use the following guidelines): All Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ … properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397