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Hornell City School District - Financial Management (2019M-38)
… reserve balances were excessive. District officials did not develop comprehensive written multiyear financial or … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38State Agencies Bulletin No. 159
… Employees Employees in Bargaining Unit 01 represented by the New York State Correctional Officers and Police … because the transactions will be sent directly to OSC by the company and will be processed automatically by OSC. Questions Questions concerning this insurance should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Brunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … Determine whether the Board and District officials ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of … require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most governmental … The State prepares financial statements on three bases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorUnified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … Unit SY represented by the New York State Supreme Court Officers Association Effective Date(s) Paychecks dated … To notify the Unified Court System of the modified eligibility for Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… and businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownJamesport Fire District - Gasoline Inventory (2019M-04)
… officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did … officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04State Agencies Bulletin No. 1312
… the Earnings Code LPS . Earnings Code: LPS Effective Date: 03/27/14 (Deptid 09180) 04/03/14 (Deptid 49xxx) Or the date the employee returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1312-april-2014-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1575
… as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wages Background Supplemental Wage payments as well as income tax withholding methods to be applied to Supplemental … in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Agencies Bulletin No. 1237
To provide agency instructions for processing the April 2013 Longevity Payment for LongTerm Seasonal Employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1396
… of $500 will be paid in the first pay period of the fiscal year to employees who have at least 1500 hours in pay status … payroll in a seasonal hourly position within the fiscal year. Agency Actions To pay the April 2015 Longevity Payment … page for Earnings Code LPS through the end of the fiscal year, provide the employee remains in an eligible seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-290
… Purpose To explain the agency procedures for reporting retroactive salary increases. Affected Employees … This bulletin explains the agency procedures for reporting retroactive salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 99-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … higher building permit fee for structures that would have no heat and would be used on a seasonal basis than for … Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). "Exact …
https://www.osc.ny.gov/legal-opinions/opinion-99-13New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseState Comptroller DiNapoli Releases School Audits
… require district officials to properly document compliance when they sought competition. Furthermore, the policy did not … officials could not demonstrate they sought competition when procuring professional services from four vendors who … Payments (2016M-217) BOCES had 161 employees who retired, resigned or otherwise left employment during the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Authority: Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility (2016-S-78) Auditors found the … Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply with the … To determine whether the Department of Health adequately monitors designated health departments …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… IDAs reported 359 new projects in 2021, led by Finger Lakes region IDAs, which reported 80 new projects with a …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… Despite cost control efforts and increased state financial assistance, the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released … Despite cost control efforts and increased state financial assistance the New York State Thruway Authority will continue to face …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costs