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Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… and ensured appropriate records were maintained, they did not ensure required annual audits were completed and annual … as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and 124 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182About this Report – 2022 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant Superintendent for Business and Operations had excessive administrative permissions in the financial software, which …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop a … communicated to officials, we found that officials did not: Develop written procedures for granting, changing and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDutchess County – Contract Monitoring (2023M-142)
… contracted vendors provided services in accordance with contract terms, and that payments were appropriate and … with contracted vendors were provided in accordance with contract terms and payments were appropriate and supported. … approximately $10.5 million without ensuring supporting documentation from County departments detailing project …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOvertime Limits for Tier 5
… New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 5 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Wyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3State Agencies Bulletin No. 1277
… Purpose To inform agencies of OSC’s automatic processing of the … that commences with the above effective dates in order to receive that year’s salary increase. In addition, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesState Agencies Bulletin No. 882
… employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … employees represented by PEF who move to a graded position in any bargaining unit effective on or after April … to report in General Comments all qualifying hours, the range of dates to which the hours apply and the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesXII.4.E Electronic Invoicing – XII. Expenditures
… the invoice contains all fields required to successfully build a voucher. If the invoice fails validations, … If the invoice passes the initial validations, it will be selected for processing by the Voucher Build process. If the invoice passes the pre-edit and edit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … unless clearly required by the language or legislative history of these provisions. Election Law, §4-136(3) …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 1101
… Seas Loc Over 1520 – 8 hr. LCC Seasonal Loc Pay – 7.5 hrs. LCD Seas Loc Over 1425 – 7.5 hr. LCE Seas Loc Pay Mid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesSexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to … not conform to other people’s ideas or perceptions about how individuals of a particular sex should act or look. …
https://www.osc.ny.gov/sexual-harassment-policyXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… Date to populate the date in the Schedule Due field. Default Basis Date Effective April 1, 2018, the default Basis … Transaction Preparation: The Basis Date is managed by the Office of the State Comptroller’s Vendor Management Unit … reasonably require. Agencies should designate the payment office in writing in the contract and/or purchase order(s). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewDivision of Housing and Community Renewal Bulletin No. DH-113
… to 2021. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation through the … if the increment code must be updated. o If the Payroll Status remained Active, Leave With Pay, or Leave of Absence … code of the lower grade reinstated. o If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 PEF LLS … employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-lls