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Lowville Academy and Central School District - Claims Audit Process (2019M-154)

Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Hadley-Luzerne Central School District - Financial Management (2018M-103)

… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to … which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory … Appendix B includes our comments on the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Multiple Dwelling Property Inspections (2018-MS-1)

… Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Fort Edward Union Free School District - Financial Condition (2019M-245)

… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the … 2013 totaled approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179

Unified Court System Bulletin No. UCS-168

… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court … To notify agencies of the new voluntary group term life insurance Code 546 available to certain employees of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life

State Police Bulletin No. SP-92

… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-program

State Agencies Bulletin No. 1584

… To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and … following changes have been made to the Maine income tax withholding rate, effective July 28, 2017: Income Tax … information can be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet . …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-change

State Police Bulletin No. SP-225

… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-dues

Opinion 98-13

… -- Town Building (use of to display historical material) -- Public Museum (establishment of by town) -- … of for visiting town building containing historical material) TOWNS -- Powers and Duties (establishment of public … museum); (use of town building to display historical material); (contract with museum registered by regents) ARTS …

https://www.osc.ny.gov/legal-opinions/opinion-98-13

Payroll Improvement Project Bulletin No. PIP-007

… upgraded to PeopleSoft version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the Employee … of planned mailings before they are completed. At Go Live, OSC will convert affected employees’ Direct Deposit … queries will be available to agencies in PS Query until Go Live. LQ_DDP_EMPLS_WITHOUT_SELECTION lists all employees who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modifications

State Comptroller DiNapoli Releases Audits

… insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to strengthen controls to ensure … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020. During the …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion

… Community Bankshares to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusion

State Agencies Bulletin No. 1135

… To inform agencies of new earnings codes and procedures for processing the 2011-2012 APSU Deficit Reduction Plan. … Reduction Plan is effective 1/31/2012 through 3/14/2012 for employees on the Administration cycle New Earnings Codes … 25L, OSC will insert a row on the Additional Pay page for employees who are in bargaining unit 31 and have an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unit

Limitations – Special 20- and 25-Year Plans

… calculation may be limited based on your tier. Earnings above the limit will not be included in your pension … the previous two years by more than 20 percent, the amount above 20 percent will not be included in your FAE … the previous two years by more than 10 percent, the amount above 10 percent will not be included in your FAE …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitations