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State Agencies Bulletin No. 926
… Contract Provisions and Eligibility Criteria Performance Advance Requirements CSEA employees whose annual salary is … the 4/1/09 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) year of … by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsDiNapoli: Village Fiscal Stress Declines Again
… in "moderate fiscal stress" are: Ellenville (Ulster County), Granville (Washington) and Gowanda (Cattaraugus). … to fiscal stress" are: Andover (Allegany), Catskill (Greene), Pomona (Rockland), Valley Stream (Nassau), Walden … To search the complete list of village fiscal stress scores, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District Financial Condition and ExtraClassroom Activity Funds 2017M189
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraHorseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. … of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Agencies Bulletin No. 2354
… processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … Officers Union, Council 82 (C82), AFSCME, AFL-CIO, a $100 Weekend Voluntary Overtime Differential has been approved for … and tracking requirements for the NYSCOPBA and C82 $100 Weekend Voluntary Overtime Differential. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesXI.2.B Contract Numbering – XI. Procurement and Contract Management
… the establishment of the awarding agency contract and any amendment thereto, but OSC review and approval is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingBelleville-Henderson Central School District – Financial Condition (2016M-46)
… 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg … in Jefferson County. The District, which operates one school with approximately 475 students, is governed by an … BellevilleHenderson Central School District Financial Condition 2016M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46State Agencies Bulletin No. 1708
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC $11.10 Nassau, Suffolk or Westchester County $12.00* Job location in NYC $15.00* *The increase to $12.00 for employees whose job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… [read complete report – pdf] Audit Objective Determine whether Greenburgh … that we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds … in the tax certiorari reserve fund are maintained and the annual report of all reserve funds provided to the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Wyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Opinion 2000-16
… fire insurance tax monies, the monies may be expended only in the manner prescribed by the special act (see, e.g., … tax monies, section 617.0 provides: Such taxes shall only be used for the care and relief of disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Social Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … agree not to post any content that contains: Comments that do not contribute to the topic of conversation. Information … users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the Office …
https://www.osc.ny.gov/help/social-media-use-policyMattituck Fire District – Claims Audit (2025M-48)
… $194,478 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The … them for payment. Specifically, the Board should not have approved 90 claims (67 percent) totaling $125,562 … corrective action. Appendix C includes our comments on issues raised in the District’s response letter. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48