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State Agencies Bulletin No. 2236
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents Average Monthly Hud …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceTown of Cohocton – Procurement (2025M-13)
… Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Comparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … Officials did not always properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Caledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
The SFS Help Desk is the central pointofcontact for systemrelated questions and problems of a technical nature for SFS users
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationEastport Fire District – Procurement (2025M-50)
… $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … quotes. Audit Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and … methods for the procurement of professional services and insurance. The Board did not use a competitive method such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50V.3.E Programs – V. Chart of Accounts (COA) Governance
… directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is … two Statewide Reporting Trees on the SFS Program website: one to capture the budgetary basis of Program groupings … 2: Major Program- from Appropriation Bill Copy (i.e. all capital letters line). OSC is responsible for requesting any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsComptroller Authority to Audit Local Development Corporations (LDCs)
… certain organizations controlled by municipal corporations and certain other government entities. Memo Bill Text Status … certain organizations controlled by municipal corporations and certain other government entities …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Professional Development - Auditors
… others. We encourage our auditors to participate in a wide range of professional organizations. Many of our auditors …
https://www.osc.ny.gov/jobs/professional-development-auditorsUnified Court System Bulletin No. UCS-270
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1595.1
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on April 22, 2019 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksNew York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status … services and expenses related to the administration of the New York Retirement Systems …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationMonitoring the Green Innovation Grant Program
… Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant … to monitor project progression. The Corporation’s on-site monitoring of the projects we sampled frequently occurred … window. Develop and implement a plan for post-construction monitoring of grantees’ compliance with requirements for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programA Message From Comptroller Thomas P. DiNapoli – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i A …
https://www.osc.ny.gov/retirement/publications/1509/message-comptroller-thomas-p-dinapoliAdditional Service Credit Under Article 19 – Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75f and 75g Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1508/additional-service-credit-under-article-19Borrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Borrowing Against Your Contributions …
https://www.osc.ny.gov/retirement/publications/1502/borrowing-against-your-contributions