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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May … audit included five recommendations to help the Board of Fire Commissioners (Board) improve their oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… Background The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management … statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… school districts to override the cap with 60 percent voter approval of their budget. The Office of the State …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearCUNY Bulletin No. CU-444
… Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under … Buy Out Waiver Listing. Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be … or direct deposit advice. Tax Administration This payment is subject to all income and employment withholding taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 683
… recalculation due to eligibility for a Performance Advance in the lower grade. Affected Employees Employees in Bargaining Units 01, 21, 31, 61, 81 and 91 Effective … paychecks dated 1/04/07 OSC Actions Beginning in Pay Periods 18L (Administration) and 19L (Institution), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1155
… of Maintenance Deductions attachment can be used as a guideline for determining the taxable status of maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 953
… automatically default to the date entered and the Sequence Number field will default to the next available Sequence Number. Agency Information Agencies will no longer be able to enter into the Comment Date or Sequence Number fields when entering a new comment. Agencies are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 338
To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeState Agencies Bulletin No. 325
… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportOpinion 88-22
… district to district residents. You state that the town is constructing sewage treatment plants in two sewer … project." Reading both of the above sections together, it is our opinion that the expenses of a sewer district project … within the meaning of Town Law, §§198(1)(a) and 202(1). It is our opinion, accordingly, that the costs of the subject …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-56
… duty" and while going to and returning from such duty, is "deemed to have a leave of absence" from his or her public … 38 USC §2024[d]). Further, the public officer or employee is entitled to be paid his or her salary or other … more than a total of 30 days or 22 working days, whichever is greater, in any one calendar year, and for not more than …
https://www.osc.ny.gov/legal-opinions/opinion-90-56