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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of … for all Town transactions where no other form of receipt is available. Record payee names and amounts in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Overview – Improving the Effectiveness of Your Claims Auditing Process
… claims in school districts, counties, fire districts, libraries, towns and villages and pertinent legal references. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … review, or Auto Denied (denial reason will be noted in the comments) Agencies must attach all supporting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… of approximately 15,300. The Village is governed by an elected Village Board, which comprises four Trustees … routine sewer operations, which are budgeted for annually by the Board. The commingling of all of these resources and … monitored against project authorizations approved by the Board and for compliance with legal requirements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer 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-projectTown 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 … 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-24City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Operational Advisory No. 6
… Chapter XVII, Section 3 – Lapsing Transaction Deadlines for specific guidance on lapsing deadlines as they apply to … valuable reminders related to Lapsing. It is important for agencies to review appropriations scheduled to lapse on … Agencies should monitor the pending transactions for lapsing budgets utilizing SFS report NYAP1547 as detailed …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 2034
… processing of the April 2019, April 2020, April 2021 and April 2022 APSU Retroactive Salary Increases and provide instructions for payments not processed … the 2019-2023 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesState Agencies Bulletin No. 1829.2
… This bulletin supersedes Payroll Bulletin No. 1829 .1 . Purpose The purpose of this bulletin is to … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2Division of Housing and Community Renewal Bulletin No. DH-76
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-242
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … Time Entry earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drDivision of Housing and Community Renewal Bulletin No. DH-68
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationOpinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 91-52
… employing prescribed percentage of local residents) -- Commerce Clause (preference to bidder employing prescribed … also raise constitutional questions of compliance with the commerce, privileges and immunities and equal protection … law raises federal constitutional questions under the Commerce Clause (US Const, art 1, §8, cl. 3); the Privileges …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1348
… personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for … Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue … the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the person(s) in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-provided