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Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 1, 2012 through October 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with approximately 645 students. Budgeted general … overestimated appropriations by approximately $3.3 million and did not use more than $789,000 of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… January 1, 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. The Town is governed by an elected five-member Town Board. … for all waste water capital project activity in the sewer operating fund instead of in the capital projects fund. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Accounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationGeneral Schedule/Cycle of Data Availability: Financial Data
… report data becomes available to requesters. The major classes of general purpose local governments – county, …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS Tier 6 members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewOpinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 88-66
… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … a work protected under this title vests initially in the author or authors of the work," and "[i]n the case of a work made for hire, the employer ... is considered the author for purposes of this title, and, unless the parties …
https://www.osc.ny.gov/legal-opinions/opinion-88-66VendRep System Guide for Agency Users
… State VendRep System The VendRep System is a web-based application for the creation, completion, certification, and review of … Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity … The VendRep System is a webbased application for the creation completion certification and …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersSUNY Bulletin No. SU-336
… as Balance of Contract (BAL), Lump Sum Payment Override (LSI) and FEE. Correcting an Automatic Retroactive Adjustment: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesOther Bulletin No. 67
… ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase Exception Report This report is a … page using the Action/Reason Code of Pay Rate Change/SAC (Mass Salary Increase) using the following effective date: … ID, then by employee name in alphabetical order. NHRP704 – Mass Salary Increase Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-269.1
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees: As of January 1, 2019, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-united