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SUNY Bulletin No. SU-362
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… Fund is currently participating in a study, conducted by Mercer with other global institutional investors, to study …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23North Creek Fire District – Board Oversight (2025M-86)
… financial reporting, annual audits and policy reviews. As a result, the Board had limited assurance that the … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… reserve funds provides resources for both unanticipated events and other identified or planned needs, such as future … general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the upcoming year’s budget). The Legislature did not adopt an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … an annual audit of the Supervisor’s books, records and documents, it may have identified and potentially helped …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Comptroller DiNapoli Releases Municipal & School Audits
… is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … actions were recommended, however, after auditors found the board’s annual audit of the justices’ books and records is inadequate because it …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… County) The IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an … expenditures to be within the adopted budget’s overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-106
… Change Half State Police) SCH will pay ½ of the employee’s straight time hourly rate. Agency Actions Beginning in Pay … Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH … with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentState Agencies Bulletin No. 2079
… Purpose The purpose of this bulletin is to provide agencies with the 2022 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … The purpose of this bulletin is to provide agencies with the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2076
… Inc. provides for a uniform allowance. The Office of Employee Relations (OER) memorandum dated November 11, 2022, … Extra Lag 11/30/2022 – Institution Lag Or the date the employee returns from an authorized leave of absence Earnings … is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the … relief. Contributions made by December 31 can provide up to $10,000 in state tax deductions on 2014 tax filings. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… serve five years’ probation and perform 250 hours of community service. Karam was also ordered to pay UCSD … to enrich the education of the youth and enhance the community for his own selfishness. This sentencing should … a non-school related fundraiser for a purported charity run by former Utica mayor and school board president Louis …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160k