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Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage operations. Key … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to … the Legislature ensured County officials had accurate and complete financial information with which to manage …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Canastota Central School District - Financial Condition Management (2019M-174)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… the operation of a bona fide agricultural or horticultural production carried on for profit. The Assessors did not …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the … also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, creating uncertainty …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCUNY Bulletin No. CU-451
… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … University of New York Benefits Office has determined the health insurance rate change that went into effect in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentState Agencies Bulletin No. 180
… CYF, CYP, LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsAudits of Local Governments: About Our Audits
… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsUnified Court System Bulletin No. UCS-290.1
… This bulletin supersedes Payroll Bulletin No. UCS-290 . Purpose The purpose of this bulletin is to … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 - Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactivePayroll Improvement Project Bulletin No. PIP-016
… this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin No. PIP-016” in the … Payroll Improvement Project Bulletin No PIP016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 2323
… is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson … Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … Date from the Effective Dates section to reflect the April 2025 increase (as applicable) for eligible employees as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandMilitary Service Credit
… eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor … There are different sections of the law that allow credit for military service. The cost of the credit depends on which … with and without the military service credit to see how it will change if you purchase all or part of your …
https://www.osc.ny.gov/retirement/members/military-service-creditMaine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14CUNY Bulletin No. CU-735
… dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates Changes will be effective in paychecks dated December 30, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to improve efforts to control invasive species such as zebra mussels, hydrilla … native species, agriculture and tourism, according to an audit released today by State Comptroller Thomas P. … The Department of Environmental Conservation needs to improve efforts to control invasive species such as zebra …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOversight of Registered Apprenticeship Programs
… address Program development, registration, promotion, and monitoring. In September 2023, DOL issued Technical Advisory #23-01 (Advisory) to Sponsors that addressed monitoring. For the purposes of this report, we refer to the … are eligible for the Empire State Apprenticeship Tax Credit (ESATC) program, which provides refundable tax credits …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOther Bulletin No. 24
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… “New York City’s capital projects too often experience delays and cost overruns, though efforts are underway to … the initial and current budget, and explanations of any delays for particular projects. This detail is not yet fully … budgetary constraints and how they are contributing to delays, updates to cost estimates are difficult to predict. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed