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Town of Minden – Budgeting (2014M-366)
… within its boundaries. The Town, which is governed by an elected five-member Town Board, has a population of … Key Findings The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first … highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately $218,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
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)
… 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax caused taxpayer inequities; part-town … While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used …
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-279Irvington Union Free School District – Fixed Assets (2022M-89)
… were in the District’s possession. These items included a desk, oven, stove, television and television studio …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were … Determine whether SherburneEarlville Central School District District officials properly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. … the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than $426,000 in payments for inappropriate and questionable transactions and there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 2359
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andSUNY Bulletin No. SU-378
… purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … Background: Chapter 190 of the Laws of 2023 provides for a discretionary general salary increase comprised of one … purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY MC Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 1825
… employees based on the appropriate 2019 Salary Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 Salary Schedule (BU31). Chapter 24 of … date based on the appropriate 04/01/2019 Salary Schedule (BUs 01 and 21), 04/01/2015 Salary Schedule ( BUs 61 and 91) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1853
… processed automatically: Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) Paid Leave of Absence/FMC (EFMLA PD LV COVID … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic October 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1429
… on the GOER memorandum dated 10/14/15 under Attachment B. UAC – Uniform Allowance Clothing ISU Note: Employees covered … or the Time Entry Interface (NPAY502) using Earnings Code UAC. Earnings Begin Date: 10/01/15 or the date the employee … Income taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowance on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to the procedural … uniform rate throughout the district (see 1982 Opns St Comp No. 82-313, p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, 1956, p 166; 7 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… to be able to give back the money rightfully owed to Hudson Valley customers." Bottini Fuel, headquartered in … Falls, provides heating oil to customers throughout Hudson Valley. From 2004 to 2016, Bottini Fuel improperly …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actPower of Attorney
… to wait until an emergency occurs to file your NYSLRS POA form. Under normal circumstances, NYSLRS won’t release … members. However, if we have an approved copy of your POA form on record, we can discuss your information with the … this document. Submit the NYSLRS Power of Attorney Form for Faster Service The NYSLRS special durable power of …
https://www.osc.ny.gov/retirement/members/power-attorney