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Identifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … by the Department of Education. New Fiscal Cliffs Since June 2024 Department of Education: In June 2024, the City …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planChenango Forks Central School District – Nonresident Tuition (2020M-69)
… students should have been classified as a nonresident student and should have been billed tuition. In addition, some student records contained insufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a complete … Review and update the procurement policy. Document quotes obtained to ensure purchases are made in the most …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73City of Middletown - Water System Cybersecurity (2019M-22)
… water system devices. Officials did not provide employees with IT security awareness training. In addition, sensitive … to City employees at least annually. City officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Town of Howard - Fund Balance Management (2018M-192)
… years. The Board did not adopt fund balance, reserve or budgeting policies or multiyear financial and capital plans. Key Recommendations … for funding one-time expenditures, needed reserves and/or reducing property taxes. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mState Agencies Bulletin No. 1069
… Employees Federation (PEF). Affected Employees Employees in Bargaining Unit 05 Effective Date(s) Institution checks … transactions for enrollments, cancellations and/or changes in a bi-weekly file. Agency update access is not available … Employees Federation at 518-785-1900 Ext. 350, or by e-mail at [email protected] . Questions regarding this Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 1229
… Purpose To notify agencies of the new deduction code 556 Liberty Mutual PBANYS that has been established for employees … authorization forms or eligibility information, contact Liberty Mutual by telephone at (866) 424-7756 or e-mail at … To notify agencies of the new deduction code 556 Liberty Mutual PBANYS that has been established for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1229-new-deduction-code-556-liberty-mutual-pbanysCUNY Bulletin No. CU-515
… affected employees. Questions To obtain authorization forms or eligibility information, contact Richard Peterson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-515-new-deduction-code-557-aflac-iuoe-local-30-voluntaryOpinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 95-15
… public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A … v Board of Education of the Cleveland Hill Union Free School District , 97 Misc 2d 722, 412 NYS2d 100). The …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 89-59
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 95-17
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Implementation of Suicide Prevention Task Force Recommendations
To determine whether the Office of Mental Health OMH implemented the recommendations made by the New York State Suicide Prevention Task Force to facilitate greater access awareness collaboration and support of effective suicide prevention activities
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSUNY Bulletin No. SU-322.3
… The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and NYSCOPBA allows specific SUNY providers … up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to all overtime earned during … regular rate of pay. The overtime factor used by the New York State Payroll System (PayServ) for these employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3223-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3231-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … factor used by the New York State Payroll System (PayServ) for these employees is .00120. Agency Deptid Stony Brook …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3232-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.3
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3233-pilot-program-establishing-temporary-overtime-rates