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Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Moravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel … Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Carroll - Audit Follow Up (2013M-221-F)
The purpose of our review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report released in March 2014
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fHornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38State Agencies Bulletin No. 159
… and Casualty insurance Affected Employees Employees in Bargaining Unit 01 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Brunswick Central School District - Online Banking (2020M-6)
… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness … to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6II.4.B Basis of Accounting – II. New York State Financial Accounting
… statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … that revenues and expenditures be recorded on the modified accrual basis for the governmental funds (those through which … statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorUnified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … Unit SY represented by the New York State Supreme Court Officers Association Effective Date(s) Paychecks dated … To notify the Unified Court System of the modified eligibility for Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… 115,000 federal employees work in New York, ranging from healthcare workers to engineers to parks workers. The longer …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownJamesport Fire District - Gasoline Inventory (2019M-04)
… Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled … for gasoline purchases. Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04State Agencies Bulletin No. 1312
… become eligible for the payment if they return to the payroll in a seasonal hourly position within the fiscal year. … (Deptid 49xxx) Or the date the employee returned to the payroll in an eligible seasonal position OT Eff Date: Same as … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1312-april-2014-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1575
… Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of … Section 7 – Supplemental Wages). NOTE** We are researching whether additional amounts in taxes are being consistently … Wages are paid with Regular Wages or in a separate check. In summary: Federal: Aggregate State: Aggregate NYC: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Agencies Bulletin No. 1237
… Purpose To provide agency instructions for processing the April 2013 Longevity Payment for Long-Term Seasonal … Employees. Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1396
… Purpose To provide agency instructions for processing the April 2015 Longevity Payment for Long-Term Seasonal … Employees. Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-290
… Eligible CUNY employees covered by the Managerial Pay Plan, Bargaining Unit U2, whose titles are listed in Exhibit … salary increases for CUNY Management Pay Plan employees from 2003-2006. Payment Information Performance Based Salary … Automatic Retroactive Processing OSC will automatically calculate retroactive payments resulting from the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 99-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether … governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe Bros. v Board of … Rather, we believe that determination should be made, in the first instance, by the local government. In making its …
https://www.osc.ny.gov/legal-opinions/opinion-99-13New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseState Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial … of Major Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0