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State Agencies Bulletin No. 805
… who are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 3/27/08 … Increment Code for April 2009. Employees who are on paid Sick Leave at the time of payment: Employees on paid Sick Leave will not receive payments automatically. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for. Key Findings … support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds spent are … extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Opinion 90-17
… legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been … fire district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Message from the Comptroller – 2023 Financial Condition Report
… These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to … Federal aid provided $89.6 billion, or 38 percent, of the State’s All Funds receipts in SFY 2022-23. This aid … the financial plan used more than $14.7 billion of COVID-19 stimulus funding in SFY 2022-23, and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerSelected Aspects of Discretionary Spending
… spending was appropriate and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. … its core purpose and objectives. The ABO added that it is particularly important for the board to develop policy on … discretionary funds that clarifies for all employees what would and would not be appropriate expenditures. Also, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end of 2017-18, the … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionSouthern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Opinion 91-38
… for the performance of public work submitted by each unsuccessful bidder upon the proper return of a … deposit on copies of plans and specifications, required by General Municipal Law, §102, must be returned by a city to unsuccessful bidders and non bidders. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Agencies Bulletin No. 749
… Purpose To explain OSC’s automatic processing and provide instructions for Performance Advances not … Affected Employees Eligible employees who are in Graded and NS Equated positions in Bargaining Unit 05 Effective … of 2004, Article 8, Section 131.6 of the Civil Service Law and the 2003-2007 bargaining agreement between the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesCenter Moriches Union Free School District – Payroll (2024M-155)
… made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and … not make accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and … sports scorekeeping events were not adequately supported to ensure payments totaling $100,103 were accurately paid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155State Comptroller DiNapoli Releases Municipal Audits
… Munson Fire District – Non-Firefighting Vehicles (Nassau County) Officials did not appropriately document and monitor … Village of Mayfield – Water and Sewer Operations (Fulton County) During the audit period, the village produced … with four professionals for services totaling $27,048. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Police Bulletin No. SP-250
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the State Police Troopers Unit (Troopers Unit) and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the State Police Troopers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Agencies Bulletin No. 1108
… EP2 Extra Serv Physician Single ER1 Extra Serv Multi 7.5 HR ER2 Extra Serv Multi 8 Hr ER3 Extra Serv Multi OT ER4 Extra Serv Single 7.5 HR ER5 Extra Serv Single 8 HR ER6 Extra Serv Single OT ES1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orCUNY Bulletin No. CU-843
… ARO as applicable. Amount: Total amount of the adjustment. Military Stipend Leave: OSC will recalculate the military stipend amount for employees who were placed on a … directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… challenges and risks of an increasingly volatile global market.” The FAS review determined that DiNapoli met all of … have changed dramatically over the years. There are market challenges and risks that require the Fund to increase …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingTown of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … reasonable levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109