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Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to dangerously low levels, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Caroline – Renewable Energy (2013M-325)
… passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State 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-adjustmentAccounts Payable Advisory No. 5
… Making Payments to the United States Postal Service USPS and related postal services such as Pitney Bowes …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOperational Advisory No. 3
… are reminded that if any chart of account string value is changed in the review process, the transaction must be … after the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status is any other value, the transaction may not be submitted to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in … . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… numbered claims to the Board for audit approval. All claims, except where exempted by statute, should be … to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers of the claims, the names of the claimants, the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State 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-retroactiveState 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-commandPayroll 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-92Military 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-creditOpinion 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-99-7Oversight 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-programsDiNapoli: 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-neededDivision of Housing and Community Renewal Bulletin No. DH-80
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration 25 Lag 02/25/2016 03/23/2016 … 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/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reduction