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State Agencies Bulletin No. 2329.2
… 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance … Do not add or delete employees whose eligibility will change due to transactions that will be processed prior to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesWyoming Central School District – Financial Management (2016M-67)
… is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates … though annual unemployment expenditures averaged $4,000, and District officials routinely levied taxes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … be carried over into the next school year. As a result, real property taxes have been significantly higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through … The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseEast Hampton Housing Authority – Board Oversight (2017M-33)
East Hampton Housing Authority Board Oversight 2017M33
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedulePayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Gorham – Budgeting (2023M-181)
… fund as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Fiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through … 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404CUNY Bulletin No. CU-856
… Purpose: The purpose of this bulletin is to notify agencies of a new after-tax NYCTRS TDA deduction code. Affected … TDA program are affected. Background: Under Section 603 of the Secure 2.0 Act, employees who meet the wage threshold … The purpose of this bulletin is to notify agencies of a new aftertax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityCUNY Bulletin No. CU-579
… spreadsheets using the appropriate Action/Reason code and then return the completed spreadsheets to OSC by 03/30/2017. … and is paid at or above the new minimum of the range, then the employee is not eligible for a percentage increase … as follows: Note: if new salary is below the new minimum, then the salary will be increased to the new minimum. 4/20/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryState Agencies Bulletin No. 970
… agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed … an increment code of 1976-2005, 0010, 0110, 0210, 0310 and 0410 in the following bargaining units: Administrative … Laws of 2008 implemented the agreement between the State and Civil Service Employees Association (CSEA) and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1021
… 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleOpinion 92-3
… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7