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State Agencies Bulletin No. 2118
… of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal … Year Salary Calculation change is effective 03/30/2023 for Administration agencies and 04/06/2023 for Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Opinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. Officials did not receive any reports from a third-party vendor showing ambulance billings, … (Suffolk County) During the audit period, the village paid eight employees a total of $149,964 in overtime that was not …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in … Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or … budget bills each fiscal year and notify OSC BSAO of any new ALR programs. Once an ALR is identified, OSC BSAO will submit a request to SFS to add the new budgetary program value for that appropriation to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … the sewer fund continually lacking sufficient revenues to finance operations. The board also did not maintain fund …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … by OSC. It also provides general policies and procedures for submission of contract-related transactions in the … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… of information required by the board’s reserve policy and best practices. Hammondsport Central School District – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and … year in which February consists of 28 days, the biweekly salary calculation must calculate the biweekly payment based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related topics Affected Employees Employees meeting the … to the following areas for 2019: Withholding Rates and Tax Brackets Additional Withholding Adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of the ARO AROs should be initially measured based on the best estimate of their current value. Per paragraph 15 of …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … revenue trends, financial risks and the affordability of new services and/or capital investments. The Board did not … using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1837.3
… Criteria for additional information. Background In response to the COVID-19 health crisis, the United States … laws to provide employees with paid sick leave benefits in the event the employee is subject to a mandatory or … of child care if they are taking care of individuals in certain categories or are caring for a minor child whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsMiddle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… is the chief fiscal officer. From April 1, 2011 to January 31, 2013, the Company received approximately $119,000 … the transactions we tested. Seventy-six payments totaling $27,600 of the 100 disbursements we tested had no evidence of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83