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Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Hammondsport Central School District – Nonresident Tuition (2016M-248)
… million. Key Findings The Treasurer did not use correct attendance dates when calculating tuition bills for all … specifying the method to be used to determine the attendance dates of nonresident students placed at the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the … of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with … The District is governed by an elected nine-member Board of Education. The District’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Guilderland – Golf Course Collections (2017M-22)
… the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Corinth – Claims Auditing (2017M-102)
Town of Corinth Claims Auditing 2017M102
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Opinion 89-16
… by the treasurer for that purpose. April 18, 1989 Sandra Henry, Secretary Breesport Volunteer Fire Company …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Other Bulletin No. 80
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2025 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2025 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityCUNY Bulletin No. CU-662
… from Carmelo Batista, Jr. dated 10/09/2019. Effective Date(s) The retroactive increases may be submitted in Pay Period … agency should submit requests in effective date order from oldest date to current date. For example, if appropriate, … by the 02/27/2018 Pay Change. To increase the hourly rate(s), the agency must submit the following requests regardless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsSUNY Bulletin No. SU-386
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their own operating … on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… – Local & Long Distance Payments to service provider for (hard-wired) local and long distance phone services. 51102 … with built-in network interfaces that can serve as a hard copy device for any user on the network. 51035 IT … parts essential to the operation of the computer (e.g. hard drive). 51118 Computer Accessories Purchase of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOrdinary Disability – Article 14 Benefits
… you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit If approved, … Comptroller. Your application must be submitted while you are in active service. If you are no longer in active …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… 5 percent per year); or Leave your contributions in your account and qualify for a retirement benefit when you are 55. … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membership