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Fillmore Central School District – Reserve Funds (2016M-386)
… Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Oswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings Although the … District officials did not properly plan for these long-term financial and capital needs. The Board and District … plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Wells – Records and Reports (2024M-59)
… As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the … records and reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials properly managed and … action. … Determine whether WaylandCohocton Central School District District officials properly managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataGowanda Central School District – Financial Management (2024M-104)
… $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Recommendations The … management. District officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Village of Addison – Payroll (2024M-12)
… former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12XI.18 Overview – XI. Procurement and Contract Management
… This section contains information regarding various legislative requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewUnified Court System Bulletin No. UCS-214
… or greater than the Maximum Salary but less than Longevity Step 1 or four years in such grade at a salary equal to or greater than Longevity Step 1 but less than Longevity Step 2; and Has completed 120 full workdays in each fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-214-april-2015-state-new-york-unified-court-system-ucs-incrementsDivision of Housing and Community Renewal Bulletin No. DH-108.2
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2Unified Court System Bulletin No. UCS-139
… Purpose To notify Unified Court System agencies of the Retroactive … employees in Bargaining Units CT , 86 , and 88 Effective Date(s) Administration Pay Period 13L - Paychecks dated … 4/3/08, using the Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase). Employees who are on step will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesState Agencies Bulletin No. 1013
… insert a row and update the Increment Codes of employees with Increment Code 1 003 on the Job Data record using the … the reason the employee’s salary will not be increased with one of the following messages: NYS Position has both … on the Job Action Request or Transfer Request page with an effective date on or before 9/30/10 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1068
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … Civil Service Employees Association (CSEA) and provides for a Longevity Lump Sum payment in April 2011. The Longevity … May 5, 2011 (Institution). There will be no direct deposit for this payment. Eligibility – CSEA Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 89-18
… for wages lost from his or her regular job while attending courses of training required of assessors. A town is entitled … all appointed assessors must complete additional courses in a continuing training and education program … commencement of this term, in satisfactorily completing courses of training as required by this title or as approved …
https://www.osc.ny.gov/legal-opinions/opinion-89-18