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State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant revenue … announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate … paid for. However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsComptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-550
… hired before April 28, 2006 will be paid the new salary rates. Any Maintenance Worker hired on or after April 28, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerAdministrative Hearings
… of appearance will result in the applicant’s case being closed ( 2 New York Codes, Rules and Regulations [NYCRR] … appearance or adjournment will result in your case being closed or dismissed. (Return to Top) Requesting an … Monday for a hearing on Thursday, Tuesday for a hearing on Friday, Wednesday for a hearing on Monday, Thursday for a …
https://www.osc.ny.gov/retirement/members/administrative-hearingsDetails About the Audit Process
… (518) 473-3596 Stephen C. Lynch Assistant Comptroller (646) 673-8107 Carmen Maldonado Audit Director (646) 673-8035 Nadine Morrell Audit Director (518) 375-8172 … Director (838) 910-5296 Kenrick Sifontes Audit Director (646) 673-8077 …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by … and lapsed appropriations. Rentals 32301 Dormitory Room Dormitory income for student housing at SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsIV.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-serviceGASB 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-leasesOpinion 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
… miscellaneous earnings. Affected Employees CUNY employees in the title of Cement Mason are affected. Background The … of Teamsters, for retroactive increases for employees in the title of Cement Mason. This determination provides for … rate chart and additional information are contained in a memorandum from Carmelo Batista, Jr. dated 10/09/2019. …
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-universityState Police Bulletin No. SP-151
… agencies of new voluntary deduction code 482, NYSPIA Emergency Assistance Fund, established for members of the New … (NYSPIA) has requested a new deduction code for the NYSPIA Emergency Assistance Fund. Effective Date(s) Administration … notify agencies of new voluntary deduction code 482 NYSPIA Emergency Assistance Fund established for members of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town 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-22Cornwall Central School District – Financial Condition (2015M-148)
… and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148