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State Agencies Bulletin No. 1930
… in PayServ is separate from tracking employee time and attendance through systems such as the Leave and Accrual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 89-64
… board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town and the development rights of an adjoining parcel owned by the same party in order to preserve the … public funds may be expended. That section authorizes any county, city, town or village, after due notice and public …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a … body. The Legislature comprises 39 County Legislators. The Albany County Probation Department collected $464,508 and … Albany County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and operate property … on a daily basis such as fuel, insurance) data for most rental and other income producing properties through annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… Comptroller Thomas P. DiNapoli. Through 2023, the foreign-born labor market grew 18.5% since 2015 nationally, while New … Still, in 2023, New York City’s 1.8 million foreign-born workers made up 44.3% of its total labor force, more … workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… The state Department of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are … New York’s environment, public health and safety at risk. DEC has to start monitoring compliance with the law, and … of a six-alarm fire on a trash barge in December 2021. DEC is responsible for enforcing the 2010 New York State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… the internal controls over selected College financial operations for the period September 1, 2012 through August … are correctly billed and the Vice President for Fiscal Operations should resume reviewing and approving student … College Internal Controls Over Selected Financial Operations 2013M354 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … District – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… , Gorham-Middlesex Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to … established to govern the issuance and use of district credit cards. During the audit period, the district had two …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planCost-Saving Ideas: Containing Employee Health Insurance Costs
… the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage … (including retirees but not dependents) must be at least 2,000. Other requirements include establishing a governing … for non-smokers, walking programs and employee health fairs. Employee awareness – This includes offering incentives …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsCharlotte Valley Central School District – Financial Condition (2013M-232)
Charlotte Valley Central School District Financial Condition 2013M232
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Lewis – Records and Reports (2025M-17)
… and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Agencies Bulletin No. 1994
… hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, NYSPIA, and those … to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsOpinion 2005-4
… Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- … 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of General … into an employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4