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Wellsville Central School District – Financial Management (2017M-159)
… balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… was to review administrative compensation, purchasing and financial management practices for the period July 1, 2013 … Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and Purchasing 2017M60 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationNorth Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing programs as …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… failed to provide the Board with budget-to-actual reports. The Assistant provided two versions of the 2011 … Provide the Board with complete and accurate financial reports, including budget-to-actual results of revenues and expenditures for operating and grant …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overJefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Village of Suffern - Budget Review (B20-6-2)
… of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2State Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Hilton Central School District – Audit Follow-Up (2022M-200-F)
… private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit … result, the District’s network continued to have increased risk for unauthorized access, misuse or data loss. We also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection Act of … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct … To inform agencies of the new DOB requirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planCUNY Bulletin No. CU-276
… listed below who receive a paycheck or direct deposit advice statement dated November 22, 2006 and who did not have the … was processed. Payroll Register and Employee's Paycheck/Advice The applicable earnings code and the value will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1196
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was … as a tool for agencies to identify outstanding checks and take appropriate action. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 468
… Wage Adjustment used by OSC in Time Entry for processing app …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsState Agencies Bulletin No. 1974
State Agencies Bulletin No 1974
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… affordable housing programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of … and rising housing costs have created an urgent need for affordable housing in New York. In 2012, more than 3 … threshold – meaning their housing costs accounted for 30 percent or more of household income. DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 98-13
… we note that it is the policy of this Office to render advisory legal opinions involving questions of law arising … of this State. We, therefore, do not, in our advisory opinions to local governments, interpret contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-13