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IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable to personal service appropriation/segregation … Microsoft Excel file . Regular Personal Service – Regular are salaries paid to State employees who are in annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceState Police Bulletin No. SP-143
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … highway department garage in January 2013 and changing the date of elections. The Board could make improvements in …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Debt – 2021 Financial Condition Report
… Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 … resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. Nearly 97 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtTitle I Grants to Local Educational Agencies – Federal Funding and New York
… (Assistance Listing Number 84.010). Funds pass through the State Education Department and are allocated to the New York … households relative to the district’s overall poverty rate. Schools in which children from low-income families … Figure 1); this includes $58 million carried over from FY 2024 (a practice which began in FY 2021). The average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by New York State Comptroller Thomas P. DiNapoli. … decline in local government employment stands in contrast to the nation as a whole, which saw a 2% increase in the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … 2023-24. The City could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10PSCH, Inc.
… and conditions of the contract. We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal Report (CFR) for the period July 1, 2012 through June 30, … a contract with PSCH to provide services and housing to persons with mental disabilities and substance abuse. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal … in Valley Cottage and serves students from Rockland and Orange counties. NYSARC Rockland is authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Implications for the Future – 2022 Financial Condition Report
… the trajectory and pace of the economic recovery and tax revenues and resource levels available to support … care programs. At the beginning of the COVID-19 pandemic, tax receipts fell sharply, and the Division of the Budget (DOB) projected that tax revenues would not again reach the SFY 2019-20 level …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureState Agencies Bulletin No. 1878
… equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings … actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … adjustment in the final paycheck of the year since the Member’s statutory salary of $110,000 is not divisible by 26 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal Audits
… and Reports (Greene County) The supervisor’s failure to maintain complete and accurate records or adequately … by law. The accounting errors and untimely filing may have been detected had the board annually audited the … Had the board exercised appropriate oversight, it might have identified and corrected these errors. Town of Alden – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1969
… #1. The difference from Step #3 must be submitted on the Time Entry page using Earnings Code ADJ (Adjustment) with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureHudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fUnified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOther Bulletin No. 34
… 2017 SCF M/C LLS payment Affected Employees Employees in Bargaining Unit 96 in the State University Construction Fund with an increment … 2017 SCF M/C LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualCleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … in compliance with statutory requirements. … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209