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Oneida County – Court and Trust Funds (2023-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October … appropriate records and properly reported court and trust funds. The records maintained by the County Clerk and … controls to safeguard and account for court and trust funds for the period January 1 2021 through October 12 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Objective Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required … Determine whether the Jefferson County County Department of Weights and Measures Department completed …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight and help mitigate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2State Agencies Bulletin No. 890
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 1064
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 981
… 004X 004X if the new salary is below 10 year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step 005X 005X if the new salary is below 15 year Longevity Step 002X if the new salary is equal to 15 Year Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/981-april-2010-performance-advances-and-pre-shift-briefing-updates-employeesOpinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … for the five previous years, had they been in the parent district. You ask whether a town may impose, upon … for the five previous years had they been in the parent district. The apparent purpose of the "entry fee" is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 1099
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The Amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… accountable received strong support. Following the murder of George Floyd in 2020, and the public outcry over the killings of other Black men and women, many publicly traded corporations spoke out … and 1,056 board director nominees at 455 companies for having only one woman on their board. About the New York …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… York City were providing the required services to English Language Learners (ELLs). "New York can do a better job when … as well as the number of ELLs who speak the same home language. Students who are eligible for ELL services are … two programs: Bilingual Education (BE) or English as a New Language (ENL). School districts are required to provide BE …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsTown of Bethany – Town Clerk Fees (2017M-226)
… 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226State Agencies Bulletin No. 1502
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who wish to become … eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who are members of … eligibility for OMCE Special Benefits to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsTier Status – En-Con Police Officers Plan
… did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 …
https://www.osc.ny.gov/retirement/publications/1822/tier-status2017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcrSempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional