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Town of Gorham – Budgeting (2023M-181)
… general, Town-outside-Village (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 … taxpayers. Make timely budget transfers so that budget line items are not over expended. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … The Association issued 106 benefit checks totaling $49,545 to members or their families during 2013. While the claim …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … to performing conflicting duties. The District’s property sale and disposal policy does not contain any specific …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseAndes 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-250East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … 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-33Wyoming Central School District – Financial Management (2016M-67)
… expenditures which could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of … with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where allowed by law) or …
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)
Schroon Lake Central School District Financial Condition 2014M145
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 …
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)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Division of Housing and Community Renewal Bulletin No. DH-121
… agencies of OSC’s automatic processing of the October 2022 DC 37 RRSU LLS payment and provide instructions for payments … processed. Affected Employees Employees in the DC 37 RRSU – BU67 with an increment code of 0510, 0610, 0710, … the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the 2022-2023 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1301
… report includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesOther Bulletin No. 63
… Employees Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of … the 2022-2023 Longevity Payments effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 … employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page as shown below. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1009
… provides for a new Longevity Lump Sum payment beginning October 2010. The Longevity Lump Sum payment will be in the … at a base annual salary equal to or greater than the Job Rate for the employee’s current grade; and Did not receive an … whose salary was equal to or greater than the Job Rate of the lower grade and whose salary upon application of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1992
… will process the payment for eligible employees at the NYS School for the Blind (Deptid 11260) and NYS School for the Deaf (Deptid 11270). The Additional Pay page … for their position and eligible employees at the NYS School for the Blind (Deptid 11260) and NYS School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 1141
… payroll bulletin. Affected Employees Agency Police Services Unit (APSU) in BU 31 in the following titles: … (Administration Lag and Extra Lag) *All Agency Police Services Unit (APSU) positions are on the Administration Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orSUNY Bulletin No. SU-310
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … SUNY Bulletin No SU310 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Agencies Bulletin No. 1763
… Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: In … Law §1422, an initial outreach letter has been sent to all employees with a 2018 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checks