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State Agencies Bulletin No. 726
To provide agencies with information and procedures regarding the calculation of affected employees salaries and the processing of necessary salary corrections
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementNichols Joint Fire District – Procurement (2025M-103)
… Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services? Audit … to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Newburgh Enlarged City School District – Financial Management (2025M-32)
… City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 … balance, which represents the difference between revenues and expenditures accumulated over time. School districts may …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementSouth Glens Falls Central School District - Fund Balance (2018M-90)
… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated … whether the District accurately reported fund balance and other related accounts and whether fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Niagara Charter School - Information Technology (2018M-172)
… IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection … its appropriate safeguarding. School officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77State Agencies Bulletin No. 1161
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1184
… processing the 2011-2012 and 2012-2013 SSU BU01 Deficit Reduction Plan Affected Employees Employees in Bargaining … except those listed below The 2011-2012 SSU BU01 Deficit Reduction Plan excludes employees with an hourly rate less than $7.39. The 2012-2013 SSU BU01 Deficit Reduction Plan excludes employees who meet the criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1174
… Earnings Code Description ACC Adj Security Supervisor Com Py ACF Adjust Inconv Full nights AFE Adj Inconvenience … Earnings Code Description ACC Adj Security Supervisor Com Py ACF Adjust Inconv Full nights AFE Adj Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1175
… processing the 2011-2012 and 2012-2013 SSPU BU91 Deficit Reduction Plan. Affected Employees Employees in Bargaining … Supervisors Unit (SSPU) The 2011-2012 SSPU BU91 Deficit Reduction Plan excludes employees with an hourly rate less than $7.39. The 2012-2013 SSPU BU91 Deficit Reduction Plan excludes employees with an hourly rate less …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleSherburne-Earlville Central School District – Financial Management (2024M-61)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Gowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund … whether the Gowanda Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits and examinations have been issued: New York City Administration for Children's Services (ACS): … There is a wide disparity in the way UPK providers outside New York City are monitored for health and safety. Some …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… 1, 2019 – May 30, 2023. We extended our audit period back to 2018 to review and analyze reported collections data and trends. … and remit collections in a timely and accurate manner to prevent loss or theft, ensure funds are available for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative … of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient way to improve … municipalities and school districts. This ensures that The Academy provides the most relevant training on topics such as …
https://www.osc.ny.gov/local-government/academy/about-academyNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fund