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State Agencies Bulletin No. 1552
… from 0001 to 2017. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1552-april-2017-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1389
… implemented the 2011-2015 Agreement between the State of New York and the PEF, provides for payment of the 2014-2015 … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2015 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1389-april-2015-public-employees-federation-pef-longevity-lump-sum-llsFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-012424.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfBovina Fire District – Fund Balance (2015M-138)
… Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138NY State Comptroller DiNapoli Announces New $50 Million Investment in Northern Ireland
… that’s good news for the 1.1 million working and retired members of our pension system. But I am equally pleased that … underscored that, “For years, Comptroller DiNapoli and the members of the New York Pension system have bet on the people …
https://www.osc.ny.gov/press/releases/2023/10/ny-state-comptroller-dinapoli-announces-new-50-million-investment-northern-irelandStamford Central School District – Fund Balance Management (2022M-199)
audit, school, Stamford, fund balance
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stamford-central-school-district-2022-199.pdfHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… and selected LPAs enter into a contract for a term of 1 year with HTFC and can be awarded up to $150,000 per funding year. For the 2 funding years 2020–2021, 19 RESTORE program … were addressed promptly. We also found that, for the 3-year period, 49 RESTORE awards went to just 36 LPAs to serve …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsLocal Sales Tax Growth Strong in First Quarter of 2020 Prior to Global Pandemic
New York State local sales tax collections in the first quarter (January-March) of 2020 totaled $4.4 billion.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-strong-first-quarter-2020-prior-to-global-pandemic.pdfState Agencies Bulletin No. 1173
… as a separate payment. OSC Actions Salary Increases After payroll processing for Pay Period 9L (Institution) and 10L … dates on or after the effective date of the increase, the payroll system does not consider the AC-230 when calculating … a date range that exceeded the number of days reported the payroll system will calculate the adjustment of earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualVillage of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Rome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Status of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5)
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5.pdfState Agencies Bulletin No. 2146
… dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … must be used to process the adjustment. Please refer to Payroll Bulletin 1893 Reporting Adjustment to Overtime for … Deductions: All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… services to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s … carried out capital projects to both correct damage caused by Superstorm Sandy and mitigate potential flooding … critical stations that Transit indicated should have been made more watertight and resistant to potential flooding were …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … the District and his snow plowing business. Contrary to New York State Town Law, the Treasurer paid certain claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119State Agencies Bulletin No. 1443
… processing of PayServ Job data transactions Background In Payroll Bulletin No. 1366 agencies were notified that OSC … process Social Security/Medicare refunds only , to be paid in the Institution check dated December 24, 2015 and … by this payroll bulletin. Among other things, PayServ is used to track wages for tax calculations. When tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-while