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Disposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsJowonio School – Compliance With the Reimbursable Cost Manual
… the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, … whether the costs reported by Jowonio School on its Consolidated Fiscal Reports were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualVillage of Suffern – Budget Review (B25-6-4)
… proposed 2025-26 budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Village of Suffern – Budget Review (B26-6-3)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Campbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a … The objective of our examination was to determine if the Department properly designated the official station of a …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationOpinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Requirements (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget … Whether section 75 of the Second Class Cities Law SCCL would permit a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. … reports were submitted to OSC in a timely manner each year. Independent audits were not performed for 2012 or 2013. … annual financial report with OSC in a timely manner each year. Ensure that the required independent audit is performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a not-for-profit special education provider located in Auburn that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… In addition to fiscal constraints, the agency’s staffing levels have remained largely unchanged over the past decade, … needs to provide a clearer picture of whether staffing levels and current levels of investment in clean water, the cleanup of polluted sites and other environmental purposes …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growCity of Lockport -- Budget Review (B1-15-20)
City of Lockport Budget Review B11520
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the close of the fiscal year if an extension …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Wyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Police Bulletin No. SP-107
… (NYSPIA) Arbitration Award 1A 2004-30, an annual Holiday Compensation (Bonus) payment for employees who are … Paid Leave status on November 1, 2008 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentState Agencies Bulletin No. 783
… 1, 2008 Background Effective September 1, 1994, the Workers’ Compensation benefit for employees in the Management … time from the job is missed and the missed time is deemed Workers’ Comp-eligible, there are two options: For employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12State Agencies Bulletin No. 1885
… 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees Employees who are … of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the increase in … beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Agencies Bulletin No. 2247
… OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesState Agencies Bulletin No. 2352
… Purpose: The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS … The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employees