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SUNY Bulletin No. SU-161

… Purpose To provide agencies with reporting instructions. Affected Employees Employees … To provide agencies with reporting instructions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws

State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… proposed budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by … in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … work that was not preapproved as required. In addition, 10 employees were paid $26,297 for overtime without being …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… to receive agricultural building exemptions. As a result, the property owner incorrectly received $15,231 in … the construction of two buildings were not supported. As a result, the property owner may have incorrectly received … properties receiving senior citizens exemptions. As a result, the owners may have incorrectly received $2,551 in …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Town of Keene – Records and Reports (2024M-27)

… and no one independently reviewed and approved entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

County of Rockland – Budget Review (B6-16-19)

… for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … County of Rockland Budget Review B61619 …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

City of Lockport – Independent Audit Services (2014M-238)

… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

LaFargeville Central School District – Financial Condition (2016M-216)

… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Town of Eastchester – Parking Ticket Collections (2012M-246)

… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Village of Endicott – Budget Review (B4-14-7)

… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… through October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Opinion 90-39

… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …

https://www.osc.ny.gov/legal-opinions/opinion-90-39

Reporting Regulation for Elected or Appointed Officials

… appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this … in an employer’s time keeping system that consists of a daily record of actual time worked and time charged to …

https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials

Unified Court System Bulletin No. UCS-319

… Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive … the 2022 SLED Payment are affected. Background: Chapter 1 of the Laws of 2023, which implements the 2021-2026 … The purpose of this bulletin is to explain OSCs automatic processing of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increase

Unified Court System Bulletin No. UCS-166

… of the salary restorations and to provide instructions for miscellaneous adjustments not processed automatically. … (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending a salary increase for justices of the Supreme Court or until 3/31/11. As of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorations