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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be reported. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be … remain unpaid on the tax roll ..." (emphasis added) at a charge of one dollar per parcel. Read literally, the statute requires notice to each owner of real property upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
… 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … nickel and silver, and lithium-ion, all of which can pose a threat to the environment and human health and safety … and recycling of rechargeable batteries, and must submit a collection and recycling plan to the Department for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… Salary Calculation. Affected Employees: All employees with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal … is complete for the Pay Period 1, OSC will insert a row on the Job Data page effective 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024SUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In … processing is complete for Pay Period 12L, OSC will insert a row on the Job Data page effective 09/01/2024 to change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 2213
… Year 2024-2025. Affected Employees: All employees with a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal … processing is complete for Pay Period 1, OSC will insert a row on the Job Data page effective 03/28/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Unified Court System Bulletin No. UCS-132
… 5/1/08 – 7/31/08 August 15, 2008 September 30, 2008 4th Quarter 8/1/08 – 10/31/08 November 14, 2008 December 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceTown 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 Accountant (Accountant) to make journal … of the 2024 appropriations. The Board did not adopt a fund balance policy. Therefore, no rationale was …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Municipal & School Audits
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund … (2019-20 through 2022-23), the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State 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 by statute and a circumvention of the 4% surplus fund statutory limit. As a …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… state law and Department of Health regulations. Auditors determined 63 of the 146 water outlets identified that … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-873
… Differential payment. Affected Employees: CUNY employees in the following titles are affected: Title NYS Job Code Chief College Laboratory Technician 016092 Senior College Laboratory Technician 015914 … with a New York Retiree Indicator of RET in Modify a Person who receive the retroactive payment. Recipients of …
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)
… 1, 2024 – August 31, 2025 Understanding the Audit Area A village clerk-treasurer, as chief fiscal officer, must … and accountability. These records are essential for a village board and officials when monitoring a village’s … the accounting records, errors and deficiencies in the Village’s accounting records went undetected. The …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2340
… of the Security Supervisors Unit (SSPU) provides for a salary increase of three percent (3.00%) for fiscal year … Equated to Grade 101-125 600, 800 Employee Status Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the … will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseState Agencies Bulletin No. 2262
… information and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … information and Instructions regarding the following Contract Pay and Additiona2262l Pay for Contract Pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… budget end date for any projects established with a budget control option that includes any form of “Control” (see below section on Budget Control , which is a … further in the guide). Projects established with a budget definition that includes any form of “Control” must have a …
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
… A multi-agency contract is one awarded with the intention … by all agencies and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information … guidance for the use of multi-agency contracts is detailed in Section 8.B - Multi-Agency Contract Types of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contracts