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Town of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually … District Board and District officials properly managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Otsego – Financial Condition (2013M-307)
… assess the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August … Background The Town of Otsego is located in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and … and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62SUNY Bulletin No. SU-378
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY MC Discretionary Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyDivision of Housing and Community Renewal Bulletin No. DH-47
… for agency processing. Affected Employees Employees in Bargaining Unit 67 who meet the eligibility criteria … increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 (Administration). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Agencies Bulletin No. 1429
… criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated 10/14/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingEnglish Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 1921
… Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report Pre-Shift Briefing for employees in … Associated Retro Code Replaces Associated Retro Code PSA PreShift 2080 RP4 – Retro PreShift 2080 PS6 – PreSft … Pay Period 6L To report the new Pre-Shift Briefing code (PSA) effective beginning 04/04/2019, the agency must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 826
… to pay Standby Pay for employees in Bargaining Unit 05: SBP (Standby PEF) Replaces SBC and SOV SBP will calculate Standby Pay at 25% of regular gross salary … agencies need to submit an adjustment after the related SBP and/or overtime have already been paid. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealUnified Court System Bulletin No. UCS-302
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… processing of the December 2022 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments not processed … employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. … processing of the December 2022 Uniform Allowance and Uniform Blazer Allowance Payments and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Green Island – Justice Court Operations (2016M-349)
… for the Court’s financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of … for the Courts financial operations for the period January 1 2015 through June 30 2016 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… of our audit was to review the District’s budgeting practices for the period July 1, 2013 through August 31, … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… two recommendations were partially implemented and three recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-f