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Salary Explanation – When Employees Retire
… need further explanation. You must provide a breakdown of the earnings to ensure allowable payments are included in the calculation of their pension benefit. If the employee has more than one … to Notifications panel. Click View All link to see a list of notifications, or click Search Notifications link to …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationNew GASB Standards
… to GASBS 16 and requires the State to consider other types of compensated leave such as holiday, parental and jury duty … personnel from each reporting entity. The cooperation of all reporting entities staff to ensure proper enrollment … Lease Period Early Termination Period Lease Extension Use of Underlying Assets Fiscal Funding Clause Making a …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… and use taxes), to businesses to encourage various types of economic and community development. In return for … the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the … sales and use tax exemptions or request the Annual Report of Sales and Use Tax Exemptions Claimed (ST-340 forms) filed …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteSelected Management and Operations Practices (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … principally operates on revenue received from the sale of electricity. Chapter 469 of the Laws of 1989 requires the … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in … and Tioga Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key … of implementation of the five recommendations included in our initial audit report Selected State Agencies Roles in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOpinion 90-49
… for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which … as nominal, unsubstantial, trivial or inappreciable. It is for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-49MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and plans to bring the system into a state of good repair, but it could be forced to add debt or … capital program. Ongoing efforts by the U.S. Department of Transportation to cancel federal approval of congestion pricing and possible cuts to anticipated …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… – pdf] Audit Objective Did Cheektowaga-Maryvale Union Free School District (District) officials identify, report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by local law, may amend the competitive bidding provisions of its charter to provide a price preference to local vendors … by local law may amend the competitive bidding provisions of its charter to provide a price preference to local vendors …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Agencies Bulletin No. 826
To inform agencies of OSCs automatic processing and to introduce new Time Entry earn codes and procedures
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealState Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2415
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All … The purpose of this bulletin is to inform all agencies of the upcoming rollover of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMaintenance, Inspection, and Testing of the Event Recorder System
… under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR, founded in 1834, has grown to become the largest commuter railroad in North America. The LIRR has 124 stations on ten branches and the City Terminal Line that covers about …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health : Medicaid Program: Eye Care Providers … and questionable practices connected to the owner of a Medicaid eye care provider and extending to the owner’s … payments due to long-term practices related to Hours of Service that may have been avoidable. For calendar 2010, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0