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State Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesTeacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorHampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Opinion 89-28
… TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … water study and the allocation of the cost of a new water storage tank. You indicate that a number of water districts … in the town are supplied by a neighboring city. A storage tank within the city which supplies certain of these …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust and agency fund for six years, subject to claim, and then transferred to the … belonging to another person may apply to the Supreme Court for an order declaring the property abandoned and directing …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment purchase contract to … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… as one of its official newspapers and may submit claims for compensation pursuant to Public Officers Law, §70-a. You … published within the county as official newspapers for the publication of all local laws, notices and other … certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… audit covered the period from January 2019 through January 2025. About the Program Brownfields are properties where a … agencies or the State’s Attorney General. As of March 2025, 314 sites were completed under the VCP. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… at 21 school districts that had 26,099 enrolled students for the 2023-24 school year properly identified, reported or … outlets as required by state law and DOH regulations. For these 21 districts, auditors determined that none sampled … and tested or exempted all required potable water outlets for lead contamination, only one developed and maintained a …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not … The Department of Health (DOH) is responsible for governing and regulating the business and practice of … York State. DOH’s Bureau of Vital Records is responsible for administering the Electronic Death Registration System …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… by the Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending … spending. “The Financial Plan paints a challenging picture for the state that will only grow more problematic with the … would represent 44.1% of projected All Funds disbursements for the year. When spending on the Essential Plan is included …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … not be processed and an inability to obtain addresses for some out-of-state drivers, resulting in potential lost … the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a half …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary was already paid. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Ashville Fire District – Procurement and Board Oversight (2025M-81)
… trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the … 2025, the District paid $254,700 on two purchase contracts for fire trucks that were subject to competitive bidding … totaling $796,200. Although the Board advertised for bids for each truck, the bidding requirements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be … and unrecorded transactions in the accounting records. For example, the Treasurer recorded $216,088 that was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m