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Wappingers Central School District – Fuel Accountability (2015M-135)
… fuel tank were secured each night. District officials do not review system activity reports to identify anomalies …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately … updated all payroll records for employees who participate in the College Savings Program, with the new account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… on sub-award and executive compensation. Effective with all grants with a start date of 10/1/10 and later, state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… an annual audit of the Clerk’s records and reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
Determine whether the Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Cayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… used. All five Board members said they were not aware of what they were approving but trusted the employees. The Board … approve 16 payments totaling $12,889, some of which lacked support, and included 10 reimbursements of $3,902 paid to …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementState Agencies Bulletin No. 1571
… 2017 M/C Parity Salary Increase and provide instructions for increases not processed automatically. Affected Employees … the Laws of 2015 and Chapter 8 of the Laws of 2017 provide for a salary increase of two percent (2.00%) for 2017. The Division of the Budget Bulletin D-1135 issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… be divided between you and your ex-spouse. However, it does not allow for a distribution of your pension until you … of the State Comptroller. Giving your employer the form does not mean that you have “filed with the Comptroller.” As …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Law Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … disability benefits are available? What post-retirement health benefits are available? Are there any presumptive … benefits are available? NYSLRS does not administer health insurance benefits. Please contact your health benefits …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Agencies Bulletin No. 1327
… Purpose To inform agencies of new earnings codes and procedures for processing the first … employees (with a Pay Basis Code equal to HRY) in the State University Professional Services Negotiating Unit … has been established to reduce the compensation of any employee within the purview of the Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalOpinion 91-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to competitive bidding requirements. Neither a county nor any other local government may provide, by local law, an … to cooperatively bid contracts for public work or to have one municipality perform the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-8
… which are inconsistent with general laws (N.Y. Const., Art IX, §2[b][2]; see also Municipal Home Rule Law, §40; …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … job while attending assessor training provided by the New York State Board of Equalization and Assessment. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Agencies Bulletin No. 2338
… and the Comp Rate Code is ANN and the employee’s salary on any of the Job Data rows being evaluated is less than the … available for agency review after the automatic payments have been processed. All reports will be sorted by Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseCUNY Bulletin No. CU-475
… January 2014 Increments and provide agency instructions for payments not processed automatically. Affected Employees … be updated. Position and Job do not match Increment Code Missing Invalid Increment Code/Salary If the increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-increments