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City of Yonkers – Budget Review (B20-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-br-20-6-6.pdfResponse to DFS Examination Report on IT
The New York State and Local Retirement System (NYSLRS) provides this response to the Department of Financial Services (DFS) Report on the Information Technolog
https://www.osc.ny.gov/files/retirement/resources/pdf/response-to-dfs-it-examination.pdfCity of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-br-19-6-6.pdfEden Central School District – Capital Project Management (2024M-83)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate oversight or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83NYS 529 Program, Qualified Withdrawals
… 529 Program, Qualified Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – Provides that the payment of principal and interest on a qualified education loan and … Provides that the payment of principal and interest on a qualified education loan and …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsBorder City Hose Company – Financial Oversight (2025M-39)
… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… benefits (OPEB). DiNapoli estimates the unfunded OPEB liability of New York state to be $68.2 billion and an … fiscal year (SFY) 2013-14, the state’s total unfunded OPEB liability is estimated at $54.3 billion for state agencies … which is half of what is needed to fully fund the OPEB liability. Costs for retiree health insurance are expected to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 90-47
… its "employees". Since it is our policy to render opinions only on matters which are of general concern to the … action against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Medicaid – Federal Funding and New York
… many other states, and enrollment in Medicaid is second only to California. In February 2025, enrollment in Medicaid …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidUnified Court System Bulletin No. UCS-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Longevity Increments and provide instructions for payments not processed automatically. Affected … Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 89-59
… and in some instances, if not in all, they provide the only means by which a special improvement district may be … and operation and maintenance of a water district only to the extent that such costs are not raised by user …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Agencies Bulletin No. 2363
… payroll checks for calendar year 2024. Agencies must treat signed and returned letters as a written request for … check. Any checks that remain uncashed after March 31, 2026, will be stopped and the funds will be escheated and … request for reissuance if an address change is provided by the employee in the Corrected Address section of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2230.1
… Authority State University of New York (Grade 980s only) Legislative Payrolls Judicial Payrolls Comp Rate Code … within the range of the assigned grade (Earnings Code RGH only) and dividing by 7.5 or 8 hours, as appropriate rounded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… Authority State University of New York (Grade 980s only) Legislative Payrolls Judicial Payrolls Comp Rate Code … within the range of the assigned grade (Earnings Code RGH only) and dividing by 7.5 or 8 hours, as appropriate rounded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-336
… than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job … and the value in the FIS Amount field is less than the Hiring Rate for the employee’s grade on the appropriate … 0003, 0004, 0006, 19XX, 20XX, 04XX, or 05XX Sal Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsTown of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Taxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 … to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by 7.8 percent, primarily … avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2023 Financial Condition Report
… 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … categories included: Transportation, up by approximately $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY 2022-23, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalState Agencies Bulletin No. 1910
… Suffolk, and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payPelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134