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State Agencies Bulletin No. 816
… Purpose To advise agencies of the change to the procedure for identifying employees who may be due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preOpinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local laws, … their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their business …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE …
https://www.osc.ny.gov/legal-opinions/opinion-89-44State Agencies Bulletin No. 2085
… of OSC’s automatic processing of the December 2022 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageSouthwestern Central School District – Claims Audit (2025M-34)
… audit report. The CAP should be posted on the District’s website for public review. 1 See Appendix C for more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Unified Court System Bulletin No. UCS-160
… Pay Increases Effective April 1, 2010, Location Pay ( LOC ) for employees in NYC, Rockland, Westchester, Nassau and … a row to increase eligible employees’ Location Pay ( LOC ) on the Additional Pay page to $3,697 for all rows … receiving an automatic increase for Location Pay ( LOC ) or Location Pay Mid-Hudson ( LMH ). Fields on this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-149
… Purpose To notify Unified Court System agencies of the April 2009 Salary and Location Pay Increases, to explain OSC’s automatic processing and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesState Agencies Bulletin No. 747
… No. 721 ). Note : A bulletin will also be issued in the near future to inform agencies of OSC’s automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… unrestricted fund balance totaled more than $1.3 million, or 83 percent of 2017 budgeted appropriations. District … overestimated appropriations by more than $535,000 or 12 percent of actual expenditures from 2014 through 2016. … for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt reasonable budget estimates …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsNorth Warren Central School District – Financial Condition Management (2017M-197)
… Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mConcord Industrial Development Agency – Agency Management (2015M-61)
… 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic … unnecessary expenditures. … Concord Industrial Development Agency Agency Management 2015M61 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCayuga County - Procurement and Claims Audit (2018M-274)
… allowing third-party access to directly withdraw funds from County bank accounts. County officials agreed with …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Accounts Payable Advisory No. 64
… Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was … the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of … immediately upon notification. Once the agency sees the refund of appropriation has been approved, the agency should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksHolland Patent Central School District – Fuel Inventory (2023M-141)
… during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This … Establish a control system that safeguards the District’s fuel from loss and misuse. Periodically review fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured user account … indicated they plan to initiate corrective action. … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… did not ensure the claims auditor was properly trained or had necessary access to District records for the claims … a result, claims were not always adequately supported or properly audited before payment . For example, we reviewed … that claims totaling $122,184 were not properly audited or did not comply with the District’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… complete report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75