Search
Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley … steal her pension. She was caught and now she must repay the $42,000 she stole from the state retirement system," …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Opinion 90-8
… modified or amended by charter, local law, ordinance, resolution or regulation. The city charter provisions in … performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch …
https://www.osc.ny.gov/legal-opinions/opinion-90-8XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as payments for capital … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 2151
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Comp Rate Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2049
… Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2022 Change in … Hired, or have a position change effective the first date of the agency’s academic year or later. Reporting … there was a previous row on Additional Pay page with the End Date of the last year’s contract end date. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersOther Bulletin No. 33
… re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-203
… not processed automatically. Affected Employees Employees in Bargaining Unit SR, SY, SN, SG, S9, SA, SD, G9, DR, F8, … increments (longevity increments) for eligible employees in the UCS. Chapter 276 of the Laws of 2008 and the 2007-2010 … for payment of longevity bonuses for eligible employees in the UCS. Effective Date(s) The April 2014 UCS Increments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityState Agencies Bulletin No. 1001
… payment as a result of the adjustments. If the agency has made an effort to deliver the check to the employee but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicState Police Bulletin No. SP-156
… of State Police of OSC’s automatic processing of the 2014 State Police Expertise Pay. Affected Employees Employees … for an annual expertise payment. Effective Date(s) The 2014 State Police Expertise Pay will be processed in … Control-D Report After the automatic processing of the 2014 State Police Expertise Pay is completed, the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payState Agencies Bulletin No. 1642
… instructions for processing the 2017-2018 PEF OFPC Uniform Maintenance Allowance. Affected Employees Employees … who meet the eligibility criteria. Background The OFPC Uniform Allowance Side Letter contained in the 2017-2019 … York and the Public Employees Federation provides for a Uniform Maintenance Allowance. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: a fair … allocations of unrestricted funds. Background The Research Foundation for the State University of New York (Research Foundation) is a private, nonprofit educational corporation. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9State Comptroller DiNapoli Releases Municipal Audits
… village paid more than necessary for goods and services or made purchases that were not in the best interest of … the goods and services procured were only available from legitimate “sole source” providers. Auditors also found …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-13
… Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding … from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of this State at an auction pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Comptroller Thomas P. DiNapoli, Attorney General Letitia James and the New York State Police announced. William Tarby … being held accountable. I’d like to thank Attorney General James and the New York State Police for their work in … violating the basic trust that New Yorkers put in them,” James said. “William Tarby stole from the people he was …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 1725
… of Homeland Security and Emergency Services instructions for processing the 2018-2019 PEF Office of Fire Prevention … of New York and the Public Employees Federation provides for a Uniform Maintenance Allowance. Effective Date(s) The … will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protection