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State Agencies Bulletin No. 2327
… implemented the 2023 – 2026 Agreement between the State of New York and the Public Employees Federation (PEF), provides … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2332
… 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave Blank … Code: LMH Effective Date: 03/27/2025 (A), 04/03/2025 (I) Annual Addl Earnings: $2,000 Earnings End Date: Leave Blank … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2332-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Did the Village of Asharoken Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Agencies Bulletin No. 2433
… Services Unit (SSU - BU01) as well as employees in a position designated as Management/Confidential (M/C – BU … between DOCCS and the applicable bargaining units above, a $3,000.00 Referral Bonus, paid in two separate $1,500 … and are subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2433-fiscal-year-2026-2027-referral-bonus-eligible-employees-departmentHoward Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… plans and proof they are operated and maintained in a safe condition at all times.” DEC has regulatory authority … maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … if the dam was to fail. The failure of a Hazard Class B dam could damage a limited number of homes or minor roads, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… a systemwide risk assessment — a recommendation of its own Blue Ribbon Commission on Sustainability — to help identify … enough to trigger a weather alert. But one of the days, July 10, 2020, was the day Tropical Storm Fay brought gale force winds and 2.31 inches of rain recorded at JFK Airport. Officials took …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsComptroller DiNapoli Releases School Audits
… are reasonable. The district's proposed budget complies with the property tax levy limit set by statute. Orchard Park … equipment manufacturer school bus options were consistent with state contract pricing for the 16 school buses they … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsOpinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. … a city is not required by general State statute to accept only vouchers which have been certified. We note, however, …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… do not have an existing fund within that Major Fund range (see below for existing Federal fund ranges). NYS Chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… same amount. Both checks were then cashed separately. This arrest was the result of a joint investigation conducted by …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order balances for the two purchase orders affected. … for correcting payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. … basis financial plan is presented as a basis of comparison with actual because it is the primary document which reflects … of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a Combining Schedule of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… the extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax … July Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … CSC, a not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special … whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… located in Schenectady, New York. Crossroads provides preschool special education services to children with … ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFR for two rate-based preschool special education programs. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … Included in the expenditures we questioned were payments for personal travel, out-of-state and conferences in another …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3College of Fredonia – Selected Employee Travel Expenses
… primarily of team travel, international education, study abroad programs, and conferences. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses