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School Districts’ Energy Performance Contracts (2015-MR-1)
… contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … records, as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Hammondsport Central School District – Multiyear Planning (2024M-54)
… their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that … is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus … surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Stay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial security in retirement … topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information. Read your member …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… [read complete report – pdf] Audit Objective Determine whether the Village … financial records was $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet … includes seven recommendations that will improve the Clerk-Treasurer’s records and reports and the Board’s oversight of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136CUNY Bulletin No. CU-386
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … University of New York and the Professional Staff Congress for the term of September 20, 2007 through October 19, 2010 and Chapter 287 of the Laws of 2008 which calls for General Salary Increases for eligible employees. Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffState Agencies Bulletin No. 768
… who were appointed after January 1, 2007 (Action of New Hire or Concurrent Hire) and who are still Active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… who were appointed after January 1, 2008 (Action of New Hire or Concurrent Hire) and are still Active on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureOpinion 99-5
… trustees of a free association library registered by the regents, or with any municipal or district body having … or with the trustees of a public library registered by the regents to furnish library services to the people of the … even larger area. They are chartered by the Board of Regents and through these library systems much better library …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 91-55
… of heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee 1938, Vol. …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Unified Court System Bulletin No. UCS-335
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Employees: Employees in the following bargaining units who meet the eligibility criteria are affected: Union Name BU … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1698
… Request/Agreement for Moving Expense Reimbursement Bill of Weight or Freight Bill from Carrier Receipts from Rental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… Authority (MTA)'s New York City Transit is taking too long to correct safety-related defects in subway stations, … Develop and implement formal procedures to document how tests of customer assistant intercoms are to be performed … reported a passenger falling on the platform or near the token booth. In addition, SIR did not have written policies …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsVillage of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184State Comptroller DiNapoli Releases Municipal Audit
… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … compare it to estimates in project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVillage of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 … procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesState Agencies Bulletin No. 1425
… in the annual cash out. The payment is calculated at the straight time rate based on the employee’s salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1425-2015-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1554
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been … an extraordinary circumstance that prevents an agency from meeting the established deadline. If an agency determines … delay or has technical issues that prevent the agency from meeting the established deadline of online deductions or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files