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State Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would … does not apply to employees of the State University of New York (28***, excluding SUNY Construction Fund [28990], City University of New York [70***] or State Insurance Fund [00640, 00650]) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency as defined by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuUnified Court System Bulletin No. UCS-161
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Uniform Allowance and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 276 of the … on the employee’s paycheck stub. Questions Questions about processing transactions may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-161-june-2010-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-170
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Uniform Allowance and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 276 of the … on the employee’s paycheck stub. Questions Questions about processing transactions may be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-170-june-2011-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-182
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Uniform Allowance and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 276 of the … on the employee’s paycheck stub. Questions Questions about processing transactions may be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-182-june-2012-ucs-uniform-allowance-and-uniform-blazer-allowanceAvoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective … The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases School Audits
… Up (Steuben County) The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on … surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… audit was to review the District’s employee compensation and benefits transactions through the use of … Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is … $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits2021 Financial Condition Report – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read More About this Report This report provides citizens with an …
https://www.osc.ny.gov/reports/finance/2021-fcrOpinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund) REAL … and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Amani Public Charter School – Purchasing and Claims Approval … identified at select areas, which students, staff and the public may have access to and could consume water from, were …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Capital Assets Webinar Presentation
Print out slideshow presentation prior to the webinar to follow along and use to take notes if needed.
https://www.osc.ny.gov/files/local-government/academy/pdf/Capital-Assets-06-13-19.pdfOpinion 88-39
… STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held … You state that the bail was forfeited by order of the town justice when the defendant failed either to appear as …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli: Positive Fiscal Outlook for Plattsburgh
… fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. The city of Plattsburgh is listed in the no …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability … through December 31, 2019 and select expenses from 2020. About the Program Homeless shelters across the State provide an array of services to families and adults, including assessment and case …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerThe Common Retirement Fund – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundSalem Central School District - Purchasing (2019M-105)
… complete report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and … sought competition for 32 purchases (53 percent) totaling about $115,000. The Board did not develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Comptroller DiNapoli Releases Municipal Audits
… and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and … (Albany County) The water fund balance continues to be in a deficit position, reaching $907,000 as of May 31, 2015. … did not review purchases made using town credit cards. In addition, town justices did not perform monthly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits