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State Agencies Bulletin No. 2445
… bulletin is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for … Items B-0300 and B-300A, issued June 26, 2026, maintenance rates have been updated. Note: Items B-0300 and B-0300A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2445-change-maintenance-rates-employee-housing-and-mealsOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent authorized by … only by the terms stated in that section, the use of the term "line of credit" would, in any event, be improper. …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Planning Resources
… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Other Resources Financial Data for Local Governments Open Book New York - Local Government Data Search Includes … Tax Limit, debt and multiyear financial information. Open Book New York - State Payments Search Open Book New York …
https://www.osc.ny.gov/local-government/resources/planning-resourcesKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education … if School officials completely and accurately billed resident districts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Poughkeepsie City School District - Budgeting (2018M-226)
… one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Byram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: … bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank … Determine whether the Treasurer prepared accurate and timely bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Richfield Springs Central School District - Fixed Assets (2019M-140)
… records or Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195NYS Travel Information
… Expense Reimbursement ) For additional employee travel information, go to the New York Codes Rules and Regulations . …
https://www.osc.ny.gov/state-agencies/travelSOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's … Budget FFY 2023 , April 2025 Imports and Exports in the NYC Metropolitan Area , March 2025 Impact of the Inflation …
https://www.osc.ny.gov/somosState Agencies Bulletin No. 312
… Purpose To explain an automatic dues and agency shop fee increase Affected Employees Employees in Bargaining Unit … deduction to $17.59 for dues (code 291) and agency shop fee (code 295). Agency Actions Notify affected employees. … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 297
… $16.72 $38,000 to $39,999 $17.61 $40,000 and over $18.04 Associate Membership $2.00 Dues and Agency Shop fees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212State Agencies Bulletin No. 295
… Effective Date(s) Administration checks dated January 16, 2002. Institution checks dated January 24, 2002. OSC Actions OSC will automatically increase the dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/295-council-82-dues-and-agency-shop-fee-increaseDays Worked Calculator – Reporting Elected and Appointed Officials
… go to Calculating Record of Activities Results and Days Worked . Officials Paid Per Call or Meeting Use … How to calculate days worked for elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorThe South Bronx: An Economic Snapshot
The South Bronx has undergone a period of revitalization that has enabled it to thrive as a cultural hotspot within the Bronx and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2024.pdfCity of Newburgh – Budget Review (B23-6-9)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/newburgh-city-2023-b23-6-9.pdfPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and accurately calculated.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/putnam-northern-westchester-county-board-of-cooperative-educational-services-2023-82.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/yonkers-city-2023-B23-6-6.pdf