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Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … award program for the active volunteer firefighters of the districts fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Woodbourne Fire District Audit Follow Up 2023M-98-F
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fState Agencies Bulletin No. 246
… Union who are currently having a general deduction taken for deduction code 768. Effective Date Advice statements printed for April 11, 2001 OSC Actions OSC will convert all employee … records from a general deduction to direct deposit for deduction code 768. A row will be inserted into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositOpinion 89-53
… No. 79-102, p 19 superseded to the extent inconsistent. You ask how foreign fire insurance tax moneys should be …
https://www.osc.ny.gov/legal-opinions/opinion-89-53New York State Farming and Agriculture – Federal Funding and New York
… Version The agricultural sector is vitally important to New York State, as an economic driver and as the source of … reported by the U.S. Bureau of Economic Research, in 2022 New York’s 30,650 farms 1 contributed close to $3 billion to New York State’s gross domestic product. 2 In addition, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureBayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394CUNY Bulletin No. CU-599
… Purpose To provide agencies instructions for processing the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for retroactive increases for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and … investment program – legality, safety, liquidity and yield – when investing available funds. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to ensure that employees do not approve their own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Unified Court System Bulletin No. UCS-248
… automatically calculate retroactive payments resulting from the retroactive SOS (Senior Officer Series Differential) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosRandolph Academy Union Free School District – Financial Management (2015M-248)
… School District is a special act school district, created by the State Legislature in 1985, operating in the Town of … two schools with approximately 160 students, is governed by an appointed seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146State Agencies Bulletin No. 1180
… cost centers. If an agency does not believe that the cost center associated with the position pool is lapsing they will … in SFS. See Accounting Bulletin (A-636). If the cost center is lapsing on 9/17/2012, agencies will need to insert a new row into PayServ with a valid cost center effective the beginning of the pay period for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsSUNY Bulletin No. SU-185
… Spring semester payments may be submitted in Pay Period 26, paychecks dated 4/11/12 Eligibility Employees in … at the time of the payment and whose actual work station is located in New York city or in the counties of Nassau, … from the Downstate Location Fund. The payments amount is based on the campus’s allocation and current eligible GSEU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… $21.4 million. Key Findings The District under-billed Ripley Central School District by $41,125. One nonresident … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was … is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementLicensing and Monitoring of Proprietary Schools (Follow-Up)
… the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, … employment and that students’ financial interests – that is, tuition investments – are protected. As of January 20, … York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followNiagara Falls City School District – Fuel Accountability (2015M-178)
… Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 million. Key … by the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel … fuel supplies, monitor the contractor’s activities and periodically review the contractor’s fuel usage records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178