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Canaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Message from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of the federal government can help in times of real need. The historic response from Washington, … Since the onset of the COVID19 pandemic New Yorkers have seen how the fiscal …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020State Agencies Bulletin No. 1277
… (UUP) includes retroactive general salary increases for members of the State University Professional Services … employees with a Pay Basis Code equal to HRY. Control-D Report Available After Processing The following Control-D … has been paid by all agencies in the same Employee Record number since the effective date of the payment, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOpinion 2011-1
… as certain land, buildings, improvements, and other real and personal property ( see General Municipal Law § 854 …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Comptroller DiNapoli Releases Audits
… prices. The rules do not require competitive bidding for contracts that are less than $100,000 or for purchases … Transportation Provider (2018-S-10) The provider reviewed is a private proprietary corporation that has been providing … since September 2012. During the period from Sept. 26, 2012 to Dec. 31, 2016, Medicaid paid the provider $2.4 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-262
… agency shop fees and the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 … employee’s Form W-2. The adjustments (AOD and R OD) are supplemental taxable income and will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosOpinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market account, earning $1.8 … earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s Records and Reports …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1991
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain title The new overtime rate shall … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… by Payroll Bulletin No. 1990.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OPWDD are affected. Background The Memorandum of Agreement (MOA) between the State of New York, OPWDD, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987
… by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainFare Evasion
… To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company … accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken action through the Fare Enforcement and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionHampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsTown of Kingsbury – Water Fees (2016M-400)
… have ensured that the Town properly bills, collects, records and deposits water fees. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Teacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorVillage of Sharon Springs – Water Accountability (2014M-148)
… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148