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Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… 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 … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. … involving the former clerk of the works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … for 517 user accounts in the student information application by ensuring accounts were locked or disabled when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Windsor – Financial Management (2025M-24)
… (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a result, more … by approximately $298,100 in the main operating funds. Recommendations The audit report includes five …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 91-8
… (see Local Finance Law, §51.00[8]; Flushing National Bank v Municipal Assistance Corp , 40 NY2d 731, 390 NYS2d 22; …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unified Court System Bulletin No. UCS-335.1
… the 2024 3.00% raise in Admin 01L rounded up to the next dollar. OSC Actions: General Salary Increase OSC will process … the salary by applying 3.00% rounded up to the next dollar. If the employee has a Comp Rate Code of ANN and a … the salary by applying 3.00% rounded up to the next dollar. Control-D Reports Available After Processing: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-318
… of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Payment (JLP) Increase. Affected Employees … Association Bargaining Unit 87 Unrepresented Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background … – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed automatically. Affected Employees: … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentState Agencies Bulletin No. 2428
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2428-april-2026-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2429
… inform agencies of OSC’s automatic processing of the April 2026 Security Performance Advances and provide instructions … Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS … Chapter 174 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesOther Bulletin No. 84
… M/C Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scf