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CUNY Bulletin No. CU-571
… This report identifies employees who had a check returned or exchanged for any check dates between 2/9/2012 and … will be added together and entered into Time Entry as a single entry using Earnings Code AJR. The earnings begin date … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesState Comptroller DiNapoli Releases Municipal & School Audits
… investment program. From July 1, 2022 through Feb. 29, 2024, the district earned $321,190 from its 37 interest bearing bank accounts and 27 certificates of deposit. Had officials considered … of $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsJune 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … 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. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 92-42
… A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, would agree … plow snow on the portion of the property not used for town parking if the snow plowing is primarily in furtherance of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… made by the Division of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the … Transferring a little over $1 billion into the Rainy Day Reserve Fund, which brings the fund to $8.1 billion; …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… period July 1, 2010, through June 5, 2012. Background The Warwick Valley Central School District is located in Orange … Warwick Valley Central School District Potential Operational …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesState Agencies Bulletin No. 1745
… members submitted through the Retirement Online Enrollment Dashboard . Update the General Deductions page in PayServ for … employees through the Retirement Online Enrollment Dashboard . Stop Entering NYSLRS Transactions NYSLRS will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… District officials obtained more than $1.6 million in new computer equipment with State and BOCES aid, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentUnified Court System Bulletin No. UCS-130
… the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified … deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the leave time records for 12 employees were inaccurate, with balances that exceeded or were less than the amounts … leave accruals to which they are entitled in accordance with their employment agreements. Ensure that all separation … payments are calculated accurately and paid in accordance with employment agreements. Consider recovering apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … For current End of Fiscal Year FYE deadlines and notices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water … 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in … Village of Stillwater Capital Project and Settlement Award Accounting …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Opinion 2008-6
… next subordinate officer in a village police department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used … next subordinate officer in a village police department results in an increased amount because the daily rate divisor …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Challenging a Determination – State Police Plan
… Benefits can only be paid if they are authorized by law. If you do not meet all the eligibility requirements … your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationMore About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 … 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … prior to being approved. Approval of an expense report shall be by an authorized official other than the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submission2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report