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State Agencies Bulletin No. 1990
… Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 O25 OT for Ann 2080 2.5 R25 OCS OH5 OT Hourly/Biweekly 2.5 RH5 OTK OR5 OT Recall Ann 2080 2.5 RR5 ORC O21 OT 2.5 with Partial IIB BU21 N/A OID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … to estimate funds available for investment. As a result, the county maintained most of its available-for-investment …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationMember Outreach and Presentations
… Preparing to retire and using Retirement Online , which is the fastest and most convenient way to access account … business with NYSLRS; Applying for retirement and what to expect after submitting their application; and Things … to provide account-specific benefit information and answer questions. (Return to Top) Submit a Request To …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. The Department of Treasury is … empowered to withhold or reduce certain federal payments for the purpose of collecting delinquent non-tax debts owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopePayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … request in the same manner as other claims. 9 County Law section 369(5), Education Law sections 1724(3) and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditWynantskill Union Free School District – Purchasing (2022M-85)
… Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell … Key Findings District officials could not always support competition was sought when purchasing goods and services … did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… projects that exceed the bidding thresholds in accordance with GML. Review project proposals before approval to help … for services provided. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andCanaseraga Central School District - Financial Management (2019M-104)
… statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written reserve fund policy and could not demonstrate a plan for the … beneficial to taxpayers. Adopt a comprehensive written reserve policy, including a plan for the use of reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Tully Central School District – Network Access Controls (2021M-138)
… accounts in a timely manner. District officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHolland Patent Central School District – Access to the Student Information System (2016M-326)
… in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-system