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Fiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsCUNY Bulletin No. CU-856
… Purpose: The purpose of this bulletin is to notify agencies of a new after-tax NYCTRS TDA deduction code. Affected … TDA program are affected. Background: Under Section 603 of the Secure 2.0 Act, employees who meet the wage threshold … The purpose of this bulletin is to notify agencies of a new aftertax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityDiNapoli Statement on Proposed Federal Budget
… budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetState Comptroller DiNapoli Releases Audits
… – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college … graduate. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of college, as well as the ability for high school students …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-301
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … every effort to process the 2020 Discretionary Increases in Pay Period 22L. However, per the GOER side letter dated … require additional time, they may process the payments in Pay Period 24L. Campuses must avoid processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesOpinion 89-53
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … enactment of chapter 293 of the Laws of 1988, two court cases addressed the question of how foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Unified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction … Deduction Code field. Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… to examine the Board’s oversight of financial operations and disbursement processes for the period July 1, 2013 … School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 … of the School’s financial records. The Director of Finance and Operations did not properly perform monthly bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsVillage of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population … and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… of our audit was to review the Village’s claims processing and information technology (IT) operations for the period … is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is … audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12New Rochelle City School District – Information Technology (2021M-142)
… the vendor. Key Recommendations Develop written procedures for managing network access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that transactions are proper. … to payment. The Board should develop an online banking policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer (Treasurer) or we are unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Worth – Financial Operations (2014M-323)
… The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Glenham Fire District – Cash Disbursements (2016M-380)
… Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… personnel. Key Findings The Board and District officials have not developed and adopted a comprehensive written IT … and periodically tested for efficacy, District officials have less assurance that employees will react quickly and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology