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Town of Lewis – Records and Reports (2025M-17)
… records and reports. As a result, the Board lacked reliable records and reports to effectively manage the Town’s … that four (27 percent) were not properly recorded. Without reliable accounting records, the Board’s ability to manage … Board, residents and other interested parties access to reliable financial information to measure the effectiveness …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17SUNY Bulletin No. SU-148
… Stipends For employees who were placed on Military Stipend Leave with or without pay on or after the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesOpinion 2001-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library … to your letter in which you ask whether the trustees of a school district public library may adopt the defense and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… has filed proposals with Activision Blizzard, Inc. , Pinterest, Inc. , and Wells Fargo Company — companies that … of harassment or discrimination. The proposals at Pinterest and Wells Fargo were co-filed by Lander and three …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Police Bulletin No. SP-216
… report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedState Agencies Bulletin No. 2280
… and is not included in the calculation of overtime. Tax Information: The 2024 M/C Uniform Cleaning and … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of … projects. The board and AIDA officials did not review all supplemental documentation for project approval or … and retention and did not determine the reasons for all of the variances between 2023 year-end jobs and project …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … state and local funds. For additional background or a comment on a specific audit, please contact the press office at …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for … Concerning the authority for the town to distribute copies of the minutes of the town board meetings to individuals on a …
https://www.osc.ny.gov/legal-opinions/opinion-99-8State Comptroller DiNapoli Releases School Audits
… Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central School … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to improve the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsGlossary
… of security, number of shares or denomination, method of transfer, initial amount, escheated amount and removal … War II following the German invasion of Norway in 1940. FTP A communications protocol governing the transfer of files from one computer to another over a network. ( File Transfer Protocol ) Holders Reporting Organizations …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOther Bulletin No. 82
… Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 for all eligible employees. Effective Dates: The April 2025 SCF CSEA Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-123
… Affected Employees Represented and unrepresented employees in the following bargaining units who meet the eligibility criteria defined below: Represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 and 88 Background Chapter 587 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCity of Fulton – Fiscal Stress (2013M-310)
… a significant reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus funds remaining at year end declined 84 percent − from … setting forth the reasonable amounts of unexpended surplus funds that the City should maintain. Reduce reliance on fund …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Lockport – Justice Court (2018M-36)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 through … an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 … April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Smithtown Central School District – Capital Projects (2016M-202)
… through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202