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Unified Court System Bulletin No. UCS-157
… The first payment, of up to $5,000, will be processed in a separate check dated March 3, 2010 (Administration). The … between the beginning of the claims period (November 1st) and date of retirement or they may opt out of the … Deadline for receipt of claims Paid on or about Pay Period 1st Quarter 11/1/09 - 1/31/10 February 19, 2010 March 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, … change is a red flag for investors,” Stringer said. “The SEC has both the authority and the responsibility to require … in the fossil fuel industry will likely continue and that SEC action now “will ensure that investors have the benefit …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases School Audits
… Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District , … being remitted to the vendor. Hastings-on-Hudson Union Free School District – Financial Condition (Westchester … Square Central School District HastingsonHudson Union Free School District Livonia Central School District Panama …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-267
… Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and revenue and expenditure activity that was not properly closed to fund balance at the end of the 2020 through 2023 …
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)
… period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an … accountability and provide district officials with the information needed to develop additional controls and … officials did not properly record and account for all of the Districts capital assets As a result the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Agencies Bulletin No. 1617
… by February 19, 2018. OSC Actions OSC is required to issue a “corrected” Form W-2 (Form W-2C) for 2017 if an AC230 … State and Local wages and taxes will not be reduced. Only Social Security and Medicare wage taxes will be updated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instNorth Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during 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)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
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
… As a result, there was an increased risk of improper accounting of and potential theft of collections without … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … ensure district employees’ separation payments and health insurance buyouts were accurate. Officials also did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… retired justice’s bank account exceeded known liabilities by a total of $1,104. Andes Joint Fire District – Financial … related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) Online banking transactions that …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… manage fund balance and spent down fund balance by $427,000 or 71 percent. The board also appropriated fund … Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego County) …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… to be one of the nation’s strongest and best funded, ready to provide retirement security for generations to … this year by the Legislature and Governor. The assumed rate of return will remain at the same rate as the prior year at 5.9%. According to the National …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-255
… and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … compensation received by a justice of the New York State Supreme Court elected from the same judicial district. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-255-april-2018-salary-increase-judges-justices-and-new-york-cityState Police Bulletin No. SP-106
… report for duty on a regularly scheduled work day, for hours other than the employee is scheduled for, and is given … Security Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help … New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesJune 2002: GASB Statement 34
… To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has … ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending … after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases School Audits
… 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the … however, because revenues exceeded expenditures by an average of more than $1 million in each of these years. As a … not demonstrated a valid need for nearly 60 percent of the amounts set aside in these reserve funds. ### For access to …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1