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Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. … service level agreements with its IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 344
… of earned income credit directly from their employer in the form of regular EIC payments added to the wages in their paychecks. Agency Actions Report (TAX113) identifying employees in your agency currently claiming Earned Income Credit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… of earned income credit directly from their employer in the form of regular EIC payments added to the wages in their paychecks. Agency Actions Report (TAX113) identifying employees in your agency currently claiming Earned Income Credit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, … in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a one-year FAE. The Benefit …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOperational Advisory No. 6
… has completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All … It is recommended that all Agencies read Chapter XVII in its ENTIRETY, since it contains valuable reminders related … 30, 2026 - utilizing the SFS report NYKK0004 as detailed in the Guide to Financial Operations, Chapter XVII, Section …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon … 2 . Therefore, unless permitted pursuant to the town's home rule authority, it is our opinion that the town may not … been in the parent district. With regard to the town's home rule powers, we note that articles 12 and 12-A of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 2199
… January 2024 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … authorizes the minimum wage be increased for seasonal and other non-statutory positions to: $16.00 per hour for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… January 2025 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … authorizes the minimum wage be increased for seasonal and other non-statutory positions to: $16.50 per hour for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageState Agencies Bulletin No. 1162
… Non-Arbitration eligible employees represented by NYSCOPBA in BU21 Background Pending legislation which will implement … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all … of the increases, all retroactive adjustments will be paid in the most current agency. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonState Agencies Bulletin No. 1099
… card is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. … the Social Security Number from the authorization card in the EmplID field of the dialog box and click Search. The … Code exists , click on the + sign to add a new row in the Deduction Details page, insert a row and continue with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… strong support. Following the murder of George Floyd in 2020, and the public outcry over the killings of other … commitments to greater racial inclusion, not just in a given year, but over time by comparing how the proportion of Black women, for example, has changed in a given job category from one year to another. DiNapoli …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andComptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . “In an era of limited resources and increased accountability, … has online banking access for all of its bank accounts. In addition, district officials do not secure user names, … property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-audits