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Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hyde Park Central School District – Financial Management Practices (2012M-172)
… within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mHancock Central School District – Financial Condition (2013M-187)
… those reserves to be over-funded by approximately $699,000 at June 30, 2013. The Board was more conservative in its … are realistic and based upon all information available at the time the budget is developed. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOpinion 92-2
… fire district established, pursuant to the provisions of section 176(27) of the Town Law, a zone for a portion of the … that the fire district utilizes cash basis accounting. Section 176(12) of the Town Law authorizes a board of fire … district where some will receive no benefit. Pursuant to section 176(27) of the Town Law, the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli Examines Faltering LinkNYC Program
… space on the kiosks and is required to pay the city each year either a flat annual fee or half of its gross annual … Starting Sept. 17, 2018, DoITT allowed CityBridge a one-year deferral of its annual payment. When the year ended, CityBridge did not pay the past amounts due or …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programXI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … advise in their solicitation documents of the opportunity for an unsuccessful offerer to seek a debriefing 3 , notify … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) … Contributions. Retirement Age Members in special plans can retire after completing their plan’s minimum service … for accumulated vacation Earnings above the Governor’s salary Earnings reported by more than your primary and …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsUnified Court System Bulletin No. UCS-286
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Graded Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 164 of the Laws of 2017, as amended by … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialOpinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … generally concluded that a proper exercise of police power does not, notwithstanding its effect on rights and privileges …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 1930
… including ERAP activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been created. The tracking of these expenditures in PayServ is separate from tracking employee time and … the appropriate earnings. (Comp Rate Code = ANN) Days and Amount (Earnings Code CLO ONLY): Enter as negative values the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsState Agencies Bulletin No. 1250
… code of 0003 in the Incr. Code field. If the agency does not submit the transaction to withhold the full … as of the date the report is produced. The report does not exclude employees based on status on 05/08/13 … Recalculation or Increment Code Update. The report does not exclude employees based on status on 05/08/13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1250-april-2012-management-and-confidential-mc-performance-advancesSUNY Bulletin No. SU-203
… UUP Deficit Reduction Plan. Affected Employees Employees in the State University Professional Services Negotiating … to the employee. Repayment information will be provided in a subsequent payroll bulletin. New Earnings Codes OSC has … 19 Automatic Set Up of the Additional Pay Record - OSC In Administration Pay Period 20L, OSC will insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 2150
… the October 2023 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … Rate of the lower graded position, and whose salary upon application of the April 2023 or October 2023 CSEA … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information: The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpPayroll Improvement Project Bulletin No. PIP-001
… the new functionality. Agencies that use the Master File in their internal systems will be required to make programmatic changes in order to process the file. Effective Date(s) Project … 2020. OSC Actions OSC will provide test files to agencies in Spring 2020. Additional bulletins will be issued regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutClifton-Fine Central School District – Financial Condition (2017M-297)
… of our audit was to determine whether the Board and District management developed realistic budgets and … through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns … District taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that … statutory limits. Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Sharon Springs Central School District – Financial Condition (2016M-39)
Sharon Springs Central School District Financial Condition 2016M39
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39