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Opinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … or employee having direct supervision of the claimant. The certification must be to the effect that the services …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the … have taken during the procurement process for medical equipment for public health emergencies to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Agencies Bulletin No. 1949.1
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain Institutional Services Unit (BU04) or … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … another designated official, as recommended by the State Education Department. Therefore, districts may lack assurance …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Agencies Bulletin No. 996
… not be automatically inserted. If the employee’s Sal Admin Plan, Bargaining Unit or Grade on Job Data does not match the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesState Agencies Bulletin No. 618
… Rehire, Transfer, Position Change (except Change Line [CHL]), Concurrent Hire, and Update Incumbent Process. For … If the transaction is a Position Change (except CHL) or Transfer, the work schedule should be entered on the … the default work schedule on all Position Changes (except CHL) and Transfers, if the employee is on a different …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeCUNY Bulletin No. CU-582
… of OSC’s automatic processing of the minimum wage increase for hourly Student Aide employees and provide instructions … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their military service towards service credit in NYSLRS. … and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Lyons Central School District – Payroll 2022M-71
… Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages. … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to checks with limited oversight. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… to a one-year conditional discharge and paid the Village full restitution of $16,525 in connection with his crimes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25City of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPUC Achieve Charter School – Board Oversight (2016M-316)
PUC Achieve Charter School Board Oversight 2016M316
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
Oxford Academy and Central School District Financial Management 2016M6
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Hempstead – Budgeting (2021M-169)
… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively … Determine if the Town of Hempstead Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23