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Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… source of funds in the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andOther Bulletin No. 33
… of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible employees who are now …
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
… the proper increment code for April 2014 in the Increment Cd field. For pay changes requested on the Job Action … projected increment code for April 2015 in the Increment Cd field. For position changes and transfers requested on the …
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
… on a Leave of Absence (except Workers’ Compensation Leave) only if the employee subsequently returned to Active status … Extra Service Amount EXO Extra Time Override FEE (adjust only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a per diem rate) LSI Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … worked by the 10 custodial unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-338
… Purpose To explain OSC’s automatic processing of increments and provide agencies with related instructions. … Pursuant to the agreement between the City University of New York and the Professional Staff Congress/CUNY and NYS … employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008State Police Bulletin No. SP-185
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2018 State Police Holiday Bonus Payment and to provide … To inform the Division of State Police of OSCs automatic processing of the 2018 State Police Holiday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentCUNY Bulletin No. CU-631
… of the pledge. Save the transaction. If an employee has a Goal Amount/Goal Balance in the existing record and the agency enters a transaction for 2019, the Goal Amount and Goal Balance will roll up on the newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… term, interest free financing, clean water project only) Purpose: To provide short term financing for clean …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … not adequately supported or were paid without approval. Of the 348 claims reviewed totaling approximately $2 million, … properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 797
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… benefits (OPEB). DiNapoli estimates the unfunded OPEB liability of New York state to be $68.2 billion and an … fiscal year (SFY) 2013-14, the state’s total unfunded OPEB liability is estimated at $54.3 billion for state agencies … which is half of what is needed to fully fund the OPEB liability. Costs for retiree health insurance are expected to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careUpdate Vendor Information and Access
… must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor Self-Service Portal … in forms AC-3326-S or AC-3327-S , which can take up to eight weeks to process. Additionally, you can create and …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … research, renewable energy and recreational facilities).In return for financial assistance, many project owner … assess the progress of each project toward achieving the investment goals indicated in the project applications or …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … which caused the Town to incur $11,430 in borrowing costs. When budgets are not structurally balanced, funding … indication that the Town has a stable financial position. When a town’s financial resources are limited, it becomes …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135