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Niagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Enlarged City School District of Troy – Leave Accruals (2014M-144)
… contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Lloyd - Financial Condition (2019M-108)
… fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-6
… system for its officers or employees after April 12, 1922. The plan, which was established by the town by … system for its officers or employees after April 12 1922 …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-3
… opinion. CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) … of creditors) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer as creditor of planning board chairman) …
https://www.osc.ny.gov/legal-opinions/opinion-92-3XI.12.B Contract Assignments – XI. Procurement and Contract Management
… procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a … doing business with New York State may attempt to transfer their rights, obligations, and liabilities under a … may waive prior written consent when the reason for the transfer is due to a reorganization, merger or consolidation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Agencies Bulletin No. 174
… the employee's Job Data record when the employee's work schedule is less than 40 hours per week: Insert a row on the employee's Job Data 1 panel. Enter … to reflect the number of hours the employee will work each week. Modifying Previous Pay Period Earnings In the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… did not properly monitor the operating plan or adjust budget lines that were overspent. As a result, the … with the way Corporation management distributed certain marketing and promotional tickets and the CEO’s use of a … could improve its documentation for the distribution of marketing and promotional tickets and the use of mileage logs …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementCUNY Bulletin No. CU-848
… in the title of City Laborer are affected. Background: A Consent Determination was entered and filed on 07/23/2025 … agency must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT … (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process the adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesCUNY Bulletin No. CU-810
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … from payment of retroactive rate increases. If an employee is eligible for a retroactive increase and has been paid by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District … of golf course collections. Auditors also found the park manager did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – Financial Activities (Herkimer County) …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … over and that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 2000-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment … p 43; 1980 Opns St Comp No. 80-550, unreported). The Court of Appeals, in Incorporated Village of Lynbrook , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 1922
… If the employee meets the eligibility criteria and has a Payroll Status of Active or Leave With Pay on the applicable … does not meet the Eligibility Criteria or does not have a Payroll Status of Active or Leave With Pay on the applicable … previously reported using Earnings Code RGS and a date range that exceeded the number of days reported, the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State … often identify opportunities for improving operations and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These … Responding to an OSC Audit Report Audit Responses and Corrective Action Plans …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Agencies Bulletin No. 1415
… paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2014 Payment Effective Date 2015 Payment … are eligible to receive the increase: Employees with a Pay Basis Code of HRY (Grade 600) whose rate for 2014 or 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesPayroll Improvement Project Bulletin No. PIP-007
… including processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee … check beginning with the March 25, 2021 (Inst) or March 31, 2021 (Admin) paycheck. See the Direct Deposit … beginning paychecks dated March 25, 2021 (Inst) and March 31, 2021 (Admin). OSC Actions: AC 3346 OSC has created a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modifications