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State Agencies Bulletin No. 2222
… 2024 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2024 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2222-april-2024-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2223
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 PEF Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesOpinion 92-41
… Municipal Law, §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and … Traction Co. , 214 NY 526; Gordon v McGovern , 284 AD 25, 130 NYS2d 128, affd 308 NY 989). It is also … as the fire district fire department, provides a public benefit beyond the scope of the purpose for which a fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … that the Department of Motor Vehicles (DMV) suspend the registrations of motor vehicles for non-payment of tolls, … outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is a …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of … is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOverview – Improving the Effectiveness of Your Claims Auditing Process
… New York State Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are … and inexperienced claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims. The …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
Valhalla Union Free School District Financial Condition 2015M333
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Montauk Union Free School District – Financial Condition (2016M-168)
Montauk Union Free School District Financial Condition 2016M168
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … permissions in the student information application . As a result, there is a significant risk that network resources and student …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102City of Olean – Budget Review (B1-14-1)
… obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue … difference between the streets maintenance budget summary schedules and the supporting schedules. Adjust the budget to reflect the corrected debt …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58