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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $18.5 million. Key Findings For fiscal years 2011-12 through 2014-15, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the renovation of existing buildings, …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Rutland – Water and Sewer Charges (2025M-30)
… complete report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Division of Housing and Community Renewal Bulletin No. DH-94
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilState Agencies Bulletin No. 2246
… eligible for the lump sum payment if they return to the payroll on or before 03/26/2025 (Administration Lag and … Leave of Absence/MLS) on 05/29/2024 and who return to the payroll on or before 03/26/2025 (Administration Lag and … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … appropriations each year to pay these expenditures. When the unused appropriated fund balance and excess debt … to payment. South Kortright Central School District – Retiree Health Insurance Contributions (Delaware County) …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1277
… Staten Island Developmental Disabilities Service Office or the Department of Environmental Conservation in the State … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … December 16, 2013 with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOther Bulletin No. 29
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-29-april-2016-state-university-construction-fund-scfDivision of Housing and Community Renewal Bulletin No. DH-62
… of service in such grade by 10/01/13; and Has a Pay Basis Code of ANN on the payment effective date; and Was rated at … Data Chg on the Job Action Requests page using the Reason code USP (Unsat Perf) and an increment code of 1003 in the Incr. Code field to withhold the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceSexual Harassment Policy for the Office of the State Comptroller
… of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. Sexual harassment is … directed at an individual because of that individual’s sex when: Such conduct has the purpose or effect of unreasonably … complaint in State court. Complaining internally to OSC does not extend your time to file with DHR or in court. The …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 89-24
… INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- … §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of … conflict of interest when: (1) the person holds a position with a state teachers association which "also represents" the …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2008-2
… to municipal service) -- Interests in Contract (town board member providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a … required, however, to disclose the interest in accordance with General Municipal Law § 803. In addition, the board …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 90-10
… and the options available for alleviating the danger. We do not believe, however, that such a resolution can empower … Further, since Highway Law, §§140(1), (2) and 153 do not condition the superintendent's actions on approval of …
https://www.osc.ny.gov/legal-opinions/opinion-90-10SUNY Bulletin No. SU-292
… Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate, and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementCUNY Bulletin No. CU-346
… with the eligibility criteria set by the CUNY University Office of Labor Relations. OSC Actions OSC will apply … be calculated based on criteria set by CUNY University Office of Labor Relations. A total adjustment amount will be … Manager of Payroll Systems and Operations at CUNY Office of Human Resources Management. Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffComptroller DiNapoli Releases State Audits
… crossover claims. Auditors additionally identified $16.4 million in potential overpayments on similar claims … at $992.7 million, but State Police received only $12.2 million for its share of the proceeds of those cases. … to State Police headquarters. Tuition Assistance Program (TAP): Stony Brook University (2013-T-2) Auditors determined …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1424
… and chauffeur services in the New York State Payroll System (PayServ) for tax year 2015. Affected Employees … Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-provided