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Division of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesState Agencies Bulletin No. 2290
… code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2388
… (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay … (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 1348
… Agencies should have an established process in place requiring employees to substantiate their business use … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedXVI.4.A Cash and Investments – XVI. Financial Reporting
… No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 1067
… and March 31, 2012, provided the employee otherwise would have been eligible if the employee had been in the lower … at the time of payment, the LLS payment will be applied to any overpayment set up in Additional Pay that has a Goal … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentDiNapoli Statement on Sentencing of Special Education Provider
… executive director of IncludED Educational Services, shows that those who abuse the state’s special education … former executive director of IncludED Educational Services shows that those who abuse the states special education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283DeRuyter Central School District – Financial Condition (2015M-119)
… through December 31, 2014. Background The DeRuyter Central School District is located in the Towns of Cazenovia, … of Fabius in Onondaga County. The District operates one school and has approximately 430 students. Budgeted … DeRuyter Central School District Financial Condition 2015M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Montauk Union Free School District – Financial Condition (2016M-168)
… July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of … Montauk Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Deposit all moneys timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188