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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285State Agencies Bulletin No. 468
… processed by OSC. These codes do not adjust gross or net pay. The codes are for Social Security and Medicare Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsSaranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… however, the District ultimately did not have to pay any retroactive salary increases from the collective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of … and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesFreeport Union Free School District – Financial Management (2024M-49)
… totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Perth – Conflict of Interest (2024M-142)
… repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a member of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Opinion 93-17
… -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL … -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions) LOCAL FINANCE … is applicable only if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with … herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1SUNY Bulletin No. SU-261
… complete. Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > Create General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. … …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Comptroller DiNapoli Releases Municipal Audits
… the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… according to the CBA and that employees receiving overtime pay report to work and document their presence on their …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324State Agencies Bulletin No. 2134
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. Affected Employees: Executive Branch* employees paid on the Institution pay cycle may be affected. *This does not apply to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … bill is not passed by 12 p.m. on Monday, April 24, 2023. Affected Employees: Executive Branch* employees paid on the Administration pay cycle may be affected. *This does not apply to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … bill is not passed by 12 p.m. on Tuesday, April 18, 2023. Affected Employees: Executive Branch* employees paid on the Institution pay cycle may be affected. *This does not apply to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecks