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Town of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% and 49% of their budgeted salaries, respectively. The fire marshal approved his own overtime that totaled $88,718 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-132
… 2nd Quarter 2/1/08 – 4/30/08 May 16, 2008 June 30, 2008 3rd Quarter 5/1/08 – 7/31/08 August 15, 2008 September 30, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceCUNY Bulletin No. CU-873
… Differential payment. Affected Employees: CUNY employees in the following titles are affected: Title NYS Job Code … establishes an Assignment Differential for employees in the CLT title series who have completed one or more years … years of service at the top step of their salary schedule in one of the titles listed in the Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Whitehall – Records and Reports (2026M-9)
… complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, accurate and timely records and reports? Audit Period June 1, 2024 – … and accurate accounting records, provide the Board of Trustees (Board) with monthly financial reports, or file …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2262
… and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … will only be paid for the number of days in which they are Active within a pay period. Example: If a teacher’s … a row on the Contract Pay page for the academic year 2024-2025 for employees with a Comp Rate Code of 21P. Note: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2340
… Supervisors Unit Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … represented by Council 82 Security Supervisors Unit for interest arbitration eligible members (BU61) and interest … Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) and interest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such … Project Types and Categories are intended to support the project and are not intended to define a funding source such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… Subsequent TM awards would follow the same suffix assignment as detailed in CM naming convention above. b) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members You are not required to contribute … annuity savings contributions, which will earn interest and provide an annuity above and beyond your regular pension benefit when you retire. You … Special 20 and 25Year Plan for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… Thomas P. DiNapoli, Ontario County District Attorney James Ritts, and the New York State Police announced the … make the company whole.” Ontario County District Attorney James Ritts said, “ At a time when funding for our Fire … efforts.” New York State Police Superintendent Steven G. James said, “I commend the diligent work of our State Police …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to … only the check and a printout of the SFS Regular Deposit screen. For a deposit associated with multiple checks, … must submit a screenshot of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Board Accidental Death Benefit, Notice of Decision (EC-23 form). Process and Transaction Preparation: In the event of … Submittal of this Chapter. The Recipient(s) will receive a Form 1099-R Distributions From Pension, Annuities, Retirement … Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMandatory Membership – Membership and Enrollment
… retirement plan, your employee only has one year to do so. The election forms for both the 25-year and 20-year …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… in helping local governments achieve their goals of sound financial management, property tax control, and the … his team for their great work on this legislation. It will go a long way in assisting towns at a time where municipal …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central … their money is being spent appropriately and effectively.” East Greenbush Central School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2086
… by Department ID, hired on or after January 1, 2023, who do not have an active direct deposit balance row in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidance