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Contract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… funds (e.g., reserves not expected to be needed in the near term). Establish a formal investment policy, if you …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Agencies Bulletin No. 170
… Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: … Code: Applicable earn code Effective Date (inner scroll bar): Last date employee was eligible for earnings Annual … adjustment earn code Effective Date (inner scroll bar): Date adjustment starts Earnings: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that FFI tax … the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … and is responsible for receiving and disbursing District funds, maintaining the financial records and providing … to payment. The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Valley Stream Central High School District – Capital Assets (2025M-16)
… of capital assets and the Consolidated Applications Coordinator (Coordinator) is responsible for adhering asset tags to assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Village of Washingtonville – Budget Review (B26-6-1)
… projections in the Village of Washingtonvilles Villages 202627 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Non-payroll disbursements represent a significant portion of a school district’s (district’s) expenditures, covering a … the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Town of Horseheads – Information Technology (2025M-109)
… Unmanaged user accounts are potential entry points for attackers and other unauthorized individuals, and if … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard … The Board and Town officials did not: Adequately manage all network and local user accounts, Enter a written …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Agencies Bulletin No. 2361
… 15, 2025 through the completion of the first SFS lapsing event and again on September 30,2025 through the completion of the second SFS lapsing event. NYS Payroll will issue PayServ bulletin board notices after the completion of each SFS lapsing event. OSC Actions: Direct Deposit Returns OSC will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … Fund is a recognized leader in addressing climate-related investment risks and pursuing opportunities in the growing … fuels. Consistent with my fiduciary duty to maximize investment returns for the benefit of our members and …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Administration of Fellowship Leaves … Department and Department of Health (DOH): Oversight of Student Immunization in Schools (2015-S-85) DOH and SED have … schools to guide their immunization programs. Immunization rates across the state are generally above standards …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… but without adequate safeguards in place the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more needs to be done.” The Comptroller’s … to track amounts billed and collected for Payments in Lieu of Taxes (PILOT). Auditors found three businesses were …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… that claimed $800,000 in costs that were not eligible for reimbursement. “The State Education Department instructs … forwarded our findings to the State Education Department for review and to recover the ineligible reimbursements.” The Milestone School for Child Development is a for-profit preschool that offers …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. The state pension fund’s average rate …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredState Agencies Bulletin No. 1745
… Affected Employees All NYSLRS Reportable Employees and New York State employees who are enrolled in the New York … Agencies must enter the employee’s SSN and DOB upon every transfer/hire transaction, and verify the information is … Plans page in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemDiNapoli Announces Fiscal Stress Scores
… governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli … (excluding New York City) twice a year. The latest round of scores announced today identified 19 local governments … nine towns. This release is based on financial information of local governments operating on a calendar year basis (Jan. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed projections, totaling … This amount is significantly higher than the most recent forecast by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footing