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State Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 1967
… the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of … residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice Earnings Code UA2 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU 03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2176
… Clothing Allowance of $78.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2176-2023-work-related-clothing-allowance-osu-employees-represented-civilCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… and school districts, employees have the option to receive health insurance coverage after retirement. Among … that the eligible person is still alive. You can also update any relevant personal information (marriage, divorce, … Service and may have an associated cost. Genealogical websites: Compare local records to death records reported to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Comptroller DiNapoli Releases Municipal Audits
… did not establish written policies and procedures for debit card usage or review the bank statements and supporting … Benefits (Ulster County) Town officials overpaid health insurance buyout incentives to two employees by more than …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Reimbursements (St. Lawrence County) The district did not claim any Medicaid reimbursements to which it was entitled. … cost benefit analysis to support it is not cost-effective. In addition, district officials did not establish Medicaid … 2013 and 2020 also had active network user accounts. In addition, auditors found nine generic accounts last used …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… remained in compliance with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Opinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 95-18
… one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL LAWS -- Cemeteries (authorizing … lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. As a result, adjusted bank balances did not agree with general ledger cash balances …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. … of Philipstown – Financial Management (Putnam County) The board did not properly manage the town’s financial …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … board and district officials accumulated significant fund balance. The variances between the budgets district officials …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsPayroll Improvement Project Bulletin No. PIP-003
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andAccounts Payable Advisory No. 64
… the agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Franklin – Financial Condition (2018M-8)
… five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8