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City of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … with employee unions which expire on December 31, 2025. While officials did include additional appropriations …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … village officials must ensure employees only receive the compensation and benefits approved by a village board to … employees’ hours worked, and leave earned and used. For the 2024-25 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal Audits
… recorded decreased by approximately $17,000 (43%) from 2018, the year prior to the former clerk taking office, to …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 492
… Increases are applied. Effective Employees All employees who move between bargaining units. Background Several, but … settled their contracts for 2003-2007. Special handling is required because of this discrepancy. The salary of an employee who has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andState Comptroller DiNapoli Releases Municipal Audits
… reports with DiNapoli’s office, as required by state law. The supervisor did not provide the board with complete, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… using Merchant Category Codes, such as charges from dry cleaners or health spas. Contact your credit card company to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudContract Advisory No. 34
… Textiles, or NYS food or milk producers, to provide the products or services requested. Document and justify the … whether or not a bid protest was received. New York State contracting entities are also reminded to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsSUNY Bulletin No. SU-363
… semester 2024 but who otherwise meet the eligibility requirements shall remain eligible. Employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A town water district with a separately elected … hearing requirements as prescribed in Town Law § 198 (12) (a), may sell or lease any real or personal property … to a competitive bidding process ( see e.g. 1992 Ops St Comp No. 92-23, at 57). In describing a local government's …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … (see "Government Fixed Asset Inventory Systems", id ., p 32; Memorandum to the Governor by the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 2140
… is to provide agency instructions for processing the 2023 Institution Teacher Summer Session Payments. Affected … worked. Agencies should refer to the attached chart titled Institution Teachers 2022-2023 Contract Dates , which … provided in a future payroll bulletin. Tax Information: An Institution Teacher Summer Session Payment is taxable income, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
… is to provide agency instructions for processing the 2024 Institution Teacher Summer Session Payments. Affected … Agencies should refer to the attached chart titled Institution Teachers 2023-2024 Contract Dates , which … provided in a future payroll bulletin. Tax Information: An Institution Teacher Summer Session Payment is taxable income, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersOversight of Direct Placement of Children
… the court with information to make decisions regarding the safety and well-being of a child, such as details of the … which the courts rely on to make decisions regarding the safety and well-being of a child. While Local Districts must … placement cases. Establish minimum standards for the safety of children in direct placement. Correct the errors …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenSUNY Bulletin No. SU-306
… purpose of this bulletin is to provide agency instructions for processing the 2021 SUNY Summer Sessions Payments. Affected Employees SUNY employees … be terminated at the end of the Summer Session. Payroll Register and Employee’s Paycheck/Advice The appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsUnified Court System Bulletin No. UCS-323
… F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT who meet the eligibility criteria on 04/01/2023 may be … F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT) provides for a Longevity Bonus for all eligible members. … April 2023, employees in Bargaining Units 86, 87, 88 and CT are eligible for the Longevity Bonus payment (Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-337
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-208
… NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility criteria … maintenance allowance to eligible members (NU’s SY, SR S9, DR, F8, G9) in June and December. In addition, the bi-annual … Payment for eligible employees in Negotiating Units DR and F8. The Uniform Allowance Payment for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipment