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State Agencies Bulletin No. 1952.1
… Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing instructions regarding the … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as … The purpose of this bulletin is to provide agencies with information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 89-22
… to the reasonableness and safety of a plan of governmental services and prefer it over the judgment of the governmental …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Agencies Bulletin No. 1947
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 21P or CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Comp … Code of HRY (Grade 600 or 800) * Note: The Payroll System is unable to differentiate between seasonal and non-seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefState Agencies Bulletin No. 2336
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Eligibility Criteria: The following employees are eligible to receive the April 2025 PEF Salary Increase: Employees with … CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Comp Rate Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseOther Bulletin No. 38
… Purpose To provide the State University Construction Fund instructions for … unit 97 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution 2017-12 … the period 04/01/2016 through 03/31/2021 between the State University Construction Fund and the Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an … taxes at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Wayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even though the funds … account for town justice court revenue. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… had their levy growth capped at less than 2 percent. By comparison, property tax levy growth for school districts was …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli Statement on MTA Budget
… next year. It’s important that the MTA continues the work of identifying the sources of these potential savings, which it expects to total $250 … “The Authority also pushed back its anticipated receipt of $600 million in federal funds for COVID-19 expenses split …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … process of awarding contracts to their private business associates and evaluate the contract with the LLC’s principal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCentral Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through … appropriated unexpended surplus funds each year (exceeding a combined $13.2 million over the five-year period) to help …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of North Haven – Collections (2024M-99)
… whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections totaling … collections process. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Putnam Valley Central School District – Financial Condition (2016M-135)
… to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials have … Key Recommendations Develop a plan to use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andYates County – Court and Trust Funds (2025-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through December … The County Clerk’s register did not include one court and trust action identified in the Treasurer’s records. The … should perform an annual reconciliation of court and trust funds with the County Clerk’s and Surrogate’s Court’s …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … amounts reserved are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207