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East Moriches Union Free School District -- Budget Review (B17-7-4)
… in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue … deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Town of Sidney – Budget Review (B4-13-19)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Alexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64State Comptroller DiNapoli Statement on New York City Reserves
… on New York City’s Reserves. “I am encouraged by Mayor Mamdani and City Comptroller Levine’s announcement that they … has noted, most large U.S. cities have adopted these types of clear guidelines. They provide greater transparency for … for investors and strengthen the fiscal preparedness of the nation’s largest city.” Related Report DiNapoli Urges …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-statement-new-york-city-reservesPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/putnam-2020-27.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdf2005 Legislative Update and Reporting to the Justice Court Fund
2005 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/103105.pdfFort Ann Central School District - Fund Balance Management (2018M-119)
Fort Ann Central School District - Fund Balance Management (2018M-119)
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-ann.pdfDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… disbursements, receipts and debt should be made available when the Division of the Budget (DOB) issues its updated … authorized to flow through public authorities. Authorities play a key role in the use of lump-sum appropriations for … to recoup debt-related savings. In addition, the budget does not include $240 million in proposed funding for …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). … To determine the extent of implementation of the three recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget … his office completed audits of the Clarence Fire District Town of East Hampton Town of Elmira City of Lockport and the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2248
… or Expanded Duty Pay BU01 (Earnings Code CED) such as OT for Annual 2080 (Earnings Code OCS). If an employee is … effect on the Earnings End Date. For employees who had a change reported on the Job Data page since the effective date … report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… an Adjustment When an adjustment is needed for COVID-19 related overtime such as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC … the adjustment. When an adjustment is needed for non-COVID-19 related overtime or recall such as OT Override (Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2068.1
… Supersedes Payroll Bulletin No. 2068 Purpose: The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic … The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesUnified Court System Bulletin No. UCS-355
… Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the New York State Court Clerks (BU … to be retroactively made pensionable as of April 1, 2021. Effective Dates: The retroactive Blazer Payment change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 2007
… Status is Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of Absence/EFMLA PD LV COVID 19). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1897
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 PEF LLS payment and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Comptroller DiNapoli Releases Municipal Audits
… when the village settles the police department’s expired collective bargaining agreement. Auditors also …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims … which is within the limit established by law. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits