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State Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2392
… instructions for processing the 2025 M/C Uniform Cleaning and Maintenance Allowance Affected Employees: Employees in … and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2025 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2001-12
… body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits … incurred under these provisions. It is clear that this amendment was intended to authorize municipalities and school … 618C, July 18, 1984). There is nothing on the face of this amendment, however, indicating that a public library board of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion … their businesses not just because it is the right thing to do, but because they will be better positioned to prosper in … civil rights, racial equity, diversity and inclusion, and how these affect the company’s business. Last year, the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Police Bulletin No. SP-216
… Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria are … provides for increases to certain payments effective April 1, 2021 for employees in Bargaining Unit 62. OSC will systematically process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , … School District – School Lunch Fund Financial Condition (Madison County) The school has reported a negative school …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Batavia City School District , Cohoes City School District , Cooperstown Central School District , Gorham-Middlesex Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
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 … Fund of OSCs automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilOpinion 99-8
… subscription to minutes of board meetings) TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, … and mailing costs. The provision of the subscription service does not obviate the need to respond to individual … the form and content of the minutes (see 1982 Opns St Comp No. 82-181, p 233; 1981 Opns St Comp No. 81-301, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Division of Housing and Community Renewal Bulletin No. DH-28
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Effective Date October 4, 2007 for Pay … if the employee: has completed one (1) year of service in such position by October 1, 2007; and did not receive a Performance Advance in April 2007; and received a “Satisfactory” rating or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityDivision of Housing and Community Renewal Bulletin No. DH-46
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-46-april-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 1153
… York and the Public Employees Federation (PEF) and Article 8, Section 131.6 of the Civil Service Law provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1153-april-2012-performance-advances-graded-and-ns-equated-grade-employeesUnified Court System Bulletin No. UCS-320
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … (UCS) and the affected bargaining units (Bargaining Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 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 … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer … adequate guidance and improve internal controls over billing, collecting and enforcing water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
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)
… Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Unified Court System Bulletin No. UCS-123
… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees