Search
Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, … through AIM in State Fiscal Year 2018-2019. The Office of the State Comptroller (OSC) was required to withhold … paid in December and May each year, pursuant to Chapter 59 of the Laws of 2019. The 2020-21 Enacted State Budget …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 percentage … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, … Thomas P DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 46 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … in each of which he shall write the particulars of the notice of claim property (sic) belonging therein. The date, …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … degree, tampering with records in the first degree and official misconduct. In October 2023, the former court clerk … contingency and a $20,000 water fund contingency. There is no contingency for the sewer fund. Given the potential …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for hospital … Oversight of the Clean Water State Revolving Fund (2020‑S‑64) The corporation generally has adequate controls to …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust … in the following respects. Initially, we note that there is no statutory provision which specifically pertains to the … 245). In addition, where the estate representative is an official of the county (see SCPA, §1219) who has neglected to …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6State Agencies Bulletin No. 835
… Purpose To provide agencies with information and procedures regarding the revised … Equated to Grade - Reconstruct the salary beginning with the hiring rate of the graded position, giving credit … Not Equated to Grade – Reconstruct the salary beginning with the hiring rate of the graded position, giving credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 835.1
… the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method of calculating salaries for affected … N/S Equated to Grade – Using the employee’s equated grade apply the appropriate promotion percentage provided in … the hiring rate of the graded position, giving credit for all service where the salary (including hourly and annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 1836
… superseded by Payroll Bulletin 1836.1 Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to … in Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to Division of the Budget (DOB) Bulletin H-0501 (Revised) issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19State Comptroller DiNapoli Statement on New York City Preliminary Budget
… additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … so if revenues continue to exceed projections or spending is lower than expected. With the potential for significant policy changes at the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSUNY Bulletin No. SU-142
… Increases. Affected Employees SUNY M/C employees in Bargaining Units 13 and 40 Background Chapter 10 of the … Discretionary 3% and 1% 2007 Increases for M/C employees in Bargaining Units 13 and 40. Effective Date(s) Payments may be made in Pay Period 26, paychecks dated 4/16/08 Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-142-discretionary-increases-suny-management-confidential-mcOversight of the STEM Incentive Program
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … have access to a college education and an understanding of their financial aid options. The Program provides a full … State for five years after graduation. During the scope of our audit, recipients could attend any State University of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCUNY Bulletin No. CU-774.1
… No. CU-774 . Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2023 … The Uniform Allowance Payment (Earnings Code UA6) is not pensionable and is not included in the calculation of … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7741-cuny-2023-uniform-allowance-payment-nursing-titlesCity of Lockport – Budget Review (B21-1-9)
… an independent evaluation of the City’s proposed budget for 2022. 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/2021/11/05/city-lockport-budget-review-b21-1-9Block Institute School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … Block operated several other programs, including SED’s School Age Special Class; Adult Day, Clinical, and … management and board of directors. During the 2016-17 school year, Block served approximately 287 students in its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualOther Bulletin No. 44
… in Bargaining Unit 96 in the SCF with an increment code of 1976-2013 who meet the eligibility criteria Background The Division of the Budget Bulletin D-1137 provides for payment of the 2018-2019 Longevity Payment effective April 2018 as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfOther Bulletin No. 31
… the State University Construction Fund instructions for processing the April 2016 SCF M/C LLS payment Affected … Fund and Management Confidential which provides for payment of the 2016-2017 Longevity Payment in April 2016 … processed in a separate check ; there is no direct deposit for this payment. Eligibility Criteria Employees in NS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scfState Agencies Bulletin No. 2196.1
… Bulletin No. 2196 Purpose: The purpose of this bulletin is to inform agencies of the new temporary compensation … of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … must be reduced. The new temporary compensation payment is pensionable, subject to across-the-board increases, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-represented