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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235North Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectOperational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … initiated corrective action. … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1653
… agencies of OSC’s automatic processing of the April 2018 retroactive M/C Salary Increase and provide instructions for payments not … are not in seasonal hourly positions are eligible for the increases but will not be processed automatically if their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseState Police Bulletin No. SP-113
… and the Police Benevolent Association and provides for retroactive General Salary Increases and increases to other payments effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherDivision of Housing and Community Renewal Bulletin No. DH-60
… April 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … (Grade 600) which are equated to a grade and whose annual salary is below the Job Rate of the employee’s current grade on the 04/01/10 Salary Schedule are eligible for a performance advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performanceState Agencies Bulletin No. 1246
… April 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance advances on April 1 … (Grade 600) which are equated to a grade and whose annual salary is below the Job Rate of the employee’s current grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1246-april-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1068
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … LLS based on the reason the demotion occurred. Automatic Retroactive Processing Overtime The LLS payment is included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumState Police Bulletin No. SP-207.1
… processing of the April 1, 2020 and April 1, 2021 Retroactive 2% Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0Division of Housing and Community Renewal Bulletin No. DH-33
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for … the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … the Merit Step payment through the Job Action Request page retroactive to the effective date of payment. Example : An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-33-october-2008-merit-step-listings-and-payments-certainState Agencies Bulletin No. 840
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for … the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … the Merit Step payment through the Job Action Request page retroactive to the effective date of payment. Example : An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/840-october-2008-merit-step-listings-and-payments-certain-graded-and-nsCUNY Bulletin No. CU-721
… of OSC’s automatic processing of the 2021 PSC 2% General Salary Increase and provide instructions for payments not processed automatically. Affected Employees … status will receive the increase upon return from leave. Increases will be applied in accordance with the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryState Agencies Bulletin No. 2147
… agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonCUNY Bulletin No. CU-746
… of OSC’s automatic processing of the 2022 PSC 2% General Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … status will receive the increase upon return from leave. Increases will be applied in accordance with the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryDeposit Central School District - Financial Condition (2018M-204)
… more control over cafeteria menu options in an effort to increase student participation. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204