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North Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance … records twice, resulting in the accounting record cash balance appearing less than the reconciled bank balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Agencies Bulletin No. 1617
… after the December 29, 2017 (Inst) or January 5, 2018 (Admin) deadline Effective Date(s) Immediately Background … received by December 29, 2017 (Inst) or January 5, 2018 (Admin) will be reflected in the employee’s 2017 Form W-2 and … after the December 29, 2017 (Inst) or January 5, 2018 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instSUNY Bulletin No. SU-340
… all positions with a Status of Active and a current Job Code, Title Code, Title, and Grade (if applicable) appearing on the … date, a Reason of TSC (Title Sttr), and the new Job Code, Title Code, Title, and Grade (if applicable) appearing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseDepartment of Transportation Bulletin No. DOT-30
… response payment to eligible employees at the end of the season. Effective Date(s) Payment may be made beginning in … 06/28/17. Payment will be made in a separate check. There is no direct deposit for this payment. Eligibility Criteria … were called out ten (10) or more times during the period November 1, 2016 to April 15, 2017 inclusive shall receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-30-2017-call-out-response-payment-fiscal-year-2016-2017DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings … New Yorkers to consider investing in a 529 College Savings account today.” New York residents can deduct annual … by December 31. New York State taxpayers who are already account owners can contribute and deduct up to $5,000 from …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesJune 2002: GASB Statement 34
… greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, 2004. Retroactive infrastructure reporting is …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases School Audits
… his office completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville Central School District . … his office completed audits of the Dryden Central School District New Rochelle City School District Port …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31State Agencies Bulletin No. 194
… full time, use the action of Data Change and Reason of Chg PT FT (CPF). Change Full/Part-Time indicator to Full Time and … time, request the Action of Data Change and Reason of CHG PT FT (CPF) effective the date of the change. Additional Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workVI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCUNY Bulletin No. CU-698
… 11, 2021. There is no direct deposit for this payment. Eligibility Criteria The following eligibility criteria are based on the Eligibility Requirements contained in the 12/07/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… grants are generally classified as government-mandated or voluntary nonexchange transactions. A government-mandated … the resources in accordance with specified purposes and/or time requirements. These transactions are characterized by the following traits: The provider government (Federal or State) requires the recipient government (State or local) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsHomeland Security Grant Program – Federal Funding and New York
… 100 most populous metropolitan statistical areas in the United States. Funds to New York City The City’s latest … to address targets in urban areas and states. All counties in New York State receive SHSP funding. OEM also … Mexico borders and international water borders. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programCUNY Bulletin No. CU-756
… Purpose The purpose of this bulletin is to provide agencies with … The purpose of this bulletin is to provide agencies with instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 2217
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2024 … Retirement information: The Special Assignment to Duty Pay is pensionable but is not included in the calculation of overtime. Tax … The purpose of this bulletin is to provide agencies instructions for processing the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS … the Department of Motor Vehicles Department licensing and registration systems are secure operating effectively and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems