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State Agencies Bulletin No. 2387
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedOpinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … or employee having direct supervision of the claimant. The certification must be to the effect that the services …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the … have taken during the procurement process for medical equipment for public health emergencies to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Agencies Bulletin No. 1949.1
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain Institutional Services Unit (BU04) or … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainUnified Court System Bulletin No. UCS-330
… of the Earnings Codes above is determined as follows: Number of Original UA5 Payments in 2022 Original UA5 Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andRetirement System Membership – En-Con Police Officers Plan
… with the Office of the State Comptroller. Special Plan Coverage If you become employed as a police officer in … on or after January 1, 1987, coverage in this special plan is automatic. If you were employed as an En-Con police officer when this plan was enacted in 1986, you must have elected coverage by …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipLetchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through … Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299State Agencies Bulletin No. 1299
… forward a copy of their discharge papers to: msunit@osc.ny.gov or NYS Retirement System Military Unit 110 State Street Albany, NY 12244-0001 Questions For more information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localClarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from … Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine … Review the tentative budget and use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Coeymans – Financial Condition (2015M-184)
… Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed by an elected … Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The Board did not adopt … fund balance it could appropriate to finance the ensuing year’s operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… collections, including penalties, to the Supervisor on a weekly basis. Accurately record all collections in the cash …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
… paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… to a one-year conditional discharge and paid the Village full restitution of $16,525 in connection with his crimes. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12