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State Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … existing row on the Job Data page with an effective date of 03/30/2023 (Administration) and 04/06/2023 (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 Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, 330 NYS2d 188; Adams v Cuevas , 133 Misc 2d 63, 506 … cf . General City Law, §23[2][b], relative to referenda on sale or lease of city real property; Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… at $2,064 were not properly accounted for during the 50-day test period. Officials did not maintain perpetual … 247 collections totaling $120,743 and did not record 27 water fund collections totaling $4,120 in a timely manner. … salaries, respectively. The fire marshal approved his own overtime that totaled $88,718 and did not provide any …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the …
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
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit … enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees with a Comp … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 …
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
… today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , … City of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal … today announced his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… and the claims auditor did not help ensure that district funds were used to procure goods and services in a prudent … identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be … of internal controls to account for and safeguard these funds. Auditors found there was no reconciliation performed …
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
… Description field should be updated to capture and summarize the specific modifications being made to the … prior to processing the transaction in SFS the agency must submit a Helpdesk Ticket to SFS identifying the reasons an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) with an effective date prior to the …
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 inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related topics …
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
… (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of a … This is not an exhaustive list. Agencies should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials … The Board and Town officials did not properly manage …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Vertus Charter School – Information Technology (IT) Asset Management (Monroe County) School officials did not appropriately track, inventory and … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Solvay Union Free School District – Payroll (2017M-257)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017. … a five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $32.4 million. Key Findings Except for minor discrepancies, the employee salaries and wages we …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsFabius-Pompey Central School District – Budget Review (B3-15-9)
… in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8