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Northern Adirondack Central School District – Financial Condition (2020M-51)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Opinion 91-59
… all members of the Association or their beneficiaries on a pro rata basis. Insurance Law, §§9104 and 9105 govern the … all members of the Association or their beneficiaries on a pro rata basis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Agencies Bulletin No. 776
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … 82. For further information regarding Bargaining Units 81 and 91, refer to Payroll Bulletin No. 685 Effective Date(s) … increase the biweekly deduction for Union Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as follows: Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increaseOpinion 90-8
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); MUNICIPAL … governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Letchworth Central School District - Reserves (2018M-176)
… properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund … properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Village of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Agencies Bulletin No. 2360
… LOC, and LOM) for 21P Employees OSC will automatically restart Location Pay (Earnings Codes LMH, LOC, and LOM) with … create or update the Location Pay record. OSC will not restart Inconvenience Pay regardless of whether the employee … ended when the 21P contract ended, therefore agencies must restart the Additional Pay earnings effective 09/01/2025. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 815
… Purpose To provide guidelines and processing procedures for Cash … for Management/Confidential employees may be made pursuant to Division of the Budget Bulletin D-1122 dated March 20, … Cash Merit Award is a lump sum payment that is not added to the employee’s basic annual salary. The eligibility period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdfTown of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/brant-town-s9-25-23.pdfTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/coventry-town-s9-25-32.pdfTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/marathon-town-s9-25-21.pdfState Agencies Bulletin No. 2049
… LOC, and LOM) for 21P Employees OSC will automatically restart Location Pay (LMH, LOC, and LOM) with the effective … create or update the Location Pay record. OSC will not restart Inconvenience Pay regardless of whether the employee … ended when the 21P contract ended, therefore agencies must restart the Additional Pay earnings effective 09/01/2022. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code … increase the biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Former Fire Co. Treasurer Admits Stealing $24K
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kWindsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings … take corrective action. Appendix B includes our comment to an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… York Codes Rules and Regulations NYCRR changed reporting requirements for elected and appointed NYSLRS members …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsAdditional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1522/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1522/credit-previous-public-employment-or-military-service