Search
Village of Unadilla – Budgeting (2013M-143)
… Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Spencerport – Financial Management (2013M-134)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… major operating funds. Specifically, at fiscal year-end 2012, the general fund-town-wide’s unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Lump Sum Payments – Enhanced Reporting
… The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOrdinary Death Benefit – Career Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
New York City is projecting a surplus of $3 billion for fiscal year FY 2015 and a balanced budget for FY 2016 with relatively small gaps in the following three years according to a review of the citys updated financial plan released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… resources. Provide the Board with bank reconciliations or trial balance reports, 1 hindering its ability to monitor the … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… to safeguard Town resources. Provide the Board with trial balance 1 or balance sheet reports and bank … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Montgomery County – Financial Condition (2013M-234)
… the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a … Montgomery County Financial Condition 2013M234 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234State Agencies Bulletin No. 2129.2
… Code to pay the additional overtime monies owed to hourly employees for overtime hours worked between the … Leave of Absence/MLS) on 03/31/2023. Employees with a Comp Rate Code of FEE on 03/31/2023. Calculation of … Time EXO Extra Time Override LT1 Lost Time LT3 Lost Time Hourly LTO Lost Time Override RGH Regular Pay Hourly Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain … supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Selected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0State Police Bulletin No. SP-234
… processing of the 2022 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. Effective Dates: The 2022 State Police Holiday Bonus Payment will be processed in a separate check in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-paymentState Police Bulletin No. SP-239
… Affected Employees: Division of State Police employees in the State Police Investigators Unit (BCI) – BU62 who meet … 2023 State Police Holiday Bonus Payment will be processed in a separate check in the Administration Pay Period 17L/18C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentState Police Bulletin No. SP-245
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Holiday Bonus Payment, and to provide agency … Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Unified Court System Bulletin No. UCS-358
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-358-december-2025-uniform-and-equipment-uniform-allowance-andTown of Marbletown – Financial and Capital Planning (2017M-234)
… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … highway garage. The Board has not adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234