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Great River Fire District – Treasurer Reports (2025M-125)
… errors: An account balance report which was not structured in a format to provide the Board with adequate … calculated book balance. The listings of claims included in the Treasurer’s reports were inaccurate or incomplete for … corrective action, and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125NY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… statement on the Securities and Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is … associated with climate change. “Today’s action by the SEC will greatly improve the state pension fund's ability to … zero by 2040. “For nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk information to …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Albion Central School District – Financial Management (Orleans … were communicated confidentially to officials. Frewsburg Central School District – Extra-Classroom Activity (ECA) and … accounting records were not properly maintained. Holland Central School District – Claims Audit (Erie County) The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Planning Development Board , Village of Waterville and the Wayne County Water and Sewer Authority . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … Regional Planning Development Board Village of Waterville and the Wayne County Water and Sewer Authority …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-742
… for waiving their City health benefits when other non-City group coverage is available. The employee must complete the … taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-741
… fiscal year ending 2021-22 and the fiscal year beginning 2022-23, the PayServ chart of accounts must be updated to reflect the 2022-23 budget references where appropriations and … . Effective Dates: Institution paychecks dated July 14, 2022 OSC Actions: OSC Payroll will begin June Lapsing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Agencies Bulletin No. 2022
… the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the … extender bill is not passed by 10am on Monday, April 11, 2022. Affected Employees: Executive Branch* employees paid on … until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… a parent bonding with a newborn or someone looking after a sick family member, without losing their income,” DiNapoli … workers are aware of the benefits and the employment and health insurance protections that come with it. No one should … in over four years by Jan. 1, 2021. Analysis Economic and Policy Insights – New York’s Paid Family Leave Program Track …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersAdult-Use Cannabis (AUC)
… for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … to cities, towns and villages that host a retail AUC dispensary within the county. Cities, towns and villages will … revenue to cities, towns and villages. For Counties and NYC OSC will deposit AUC tax revenue for counties and New …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucForest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… or mentally unable to perform your duties as the natural and proximate result of a disability sustained in service, … you have made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and these members would not receive an annuity based on those …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-eXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… authority Closed budget Agency KK issues Plan Ledger Issues These reclassification Journal Entry IDs … submitted to OSC cannot include a change to the fund OSC staff will make the necessary changes to the LP journals to … to agency KK to allow entry to post Failing for Plan Ledger: Work with DOB examiner to make necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionBig Flats Fire District No. 1 – Procurement (2026M-41)
… [read complete report – pdf] Audit Objective Did the Big Flats Fire District No. 1 … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/big-flats-fire-district-no-1-procurement-2026m-41About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? Would … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2006-9
… of the town district (Town Law §198[12][d]; 15 Opns St Comp, 1959, p 396). Section 198(12)(b) expressly provides … 29, 2006 Ronald P. Bennett, Esq., Attorney at Law Town of Aurora 1 Prior to the 1973 amendment, section 198(12)(b) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 99-11
… §63.10; EDUCATION LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel … may be presented to a retiring teacher, we note that article VIII, §1 of the New York State Constitution prohibits … Opns St Comp No. 79-882, p 203; 31 Opns St Comp, 1975, p 134; 1963 Opns St Comp, No. 63-581, unreported; see also 1983 …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… Legislature or by local law adopted prior to September 1, 1953, all contracts for public work of a political … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Oversight of Selected Aspects of Traffic Controls
… additional signage markings and improvements. The Traffic Management Center (TMC), also part of the Division, operates … 24/7 and is responsible for citywide traffic management, incident response, traffic signal operation and maintenance, … the New York State Department of Transportation, in the Joint Transportation Management Center. Midtown in Motion, a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Agencies Bulletin No. 2356
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for … bargaining units. Effective Dates: The Referral Bonus is effective beginning 03/08/2025 and may be paid beginning … Unit personnel; and All DOCCS Employees whose salary is set by statute; Correction Law, Article 2, Section 19; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andDivision of Housing and Community Renewal Bulletin No. DH-101
… agencies of the implementation of the New York State Paid Family Leave Affected Employees Employees in bargaining units … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rent