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XVI.3.A Financial Statements – XVI. Financial Reporting
… State's official Annual Report. It is comprehensive in the depth and breadth of its reporting detail and provides full … Letter of Transmittal Financial Overview Organization Chart Names of Selected State Officials FINANCIAL SECTION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Agencies Bulletin No. 2129
… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2044
… processing of the September 2022 PEF Performance Advances and provide instructions for payments not processed … Employees Employees in the Professional, Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of … the 2019-2023 Agreement between the State of New York and PEF, provides for a payment of performance advances in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2044-september-2022-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2153
… processing of the September 2023 PEF Performance Advances and provide instructions for payments not processed … Employees: Employees in the Professional, Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of … the 2023-2026 Agreement between the State of New York and PEF, provides for a payment of performance advances in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2153-september-2023-public-employees-federation-pef-performance-advances-andLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Keene Central School District – Claims Processing (2015M-299)
… Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with … effective procedures that ensure that claims are audited in a timely manner and in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Retirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Special Plan Coverage If you become employed as a police officer in the New York State Department of …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipOpinion 2006-1
… to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work … superseded by local law. January 10, 2006 Joseph F. Izzo, Supervisor Town of Catskill 1 The town board, by resolution, may determine that, in lieu of certification, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Public Health Emergency Medical Stockpile
… maintenance, leaving almost 200,000 DME items without a strategic plan for utilization. Further, DOH stated it could not … its stockpile. Reducing inventory that does not have a strategic plan could reduce State spending on warehousing …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Agencies Bulletin No. 1949.1
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 618
… actual scheduled work days. For example, employees with a “CAL” Pay Basis Code will always be reported with a 7-day work schedule, even when the employee works less … schedule will roll up from the prior row. For Data Changes with the following reason codes, the work schedule from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeDiNapoli: School Bus Safety Needs Improvement
… State Comptroller Thomas P. DiNapoli released an audit today that examined … State Comptroller Thomas P DiNapoli released an audit today that examined seven …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Agencies Bulletin No. 2256
… the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and Expanded Duty Pay and to provide agencies … the April 2023 and 2024 retroactive increases to Location Pay Supplemental Location Pay Inconvenience Pay and Expanded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2255
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
… salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with … or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23