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East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities …
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)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19State 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-reservesAlexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Putnam 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
… also be cognizant of the potential financial impact of the settlement of any of the city’s six expired collective …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2248
… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility … the April 2023 and 2024 retroactive increases to Location Pay and Location MidHudson pay and the April 2024 retroactive …
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
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … The retroactive Blazer Payment change in pensionability is supplemental taxable income, will be included in the … using the Flat Rate method. Yonkers Flat Rate withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… tentative budget includes a tax levy of $12,029,454, which is within the limit established by law. Track state and local …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2007
… inform agencies of OSC’s automatic processing of the April 2022 CSEA LLS payment and provide instructions for payments … Rate of the lower graded position and whose salary upon application of the October 2021 or April 2022 CSEA … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
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
… Code (Comp Rate Code post conversion to version 9.2) of ANN or BIW (only if the employee is on a Paid Military …
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
… is available at the time of payment processing. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2021 LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-lls