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City of Elmira – Financial Condition (2017M-90)
… on time with OSC. The City incurred operating deficits from 2013 through 2015 totaling $4.5 million, and unassigned … in the subsequent year’s budget to redeem RANs or require that revenues be restricted for repayment. … City …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Friendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… complete report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured … before payment. Key Findings The Board did not ensure all credit card purchases were adequately supported, for … Ensure purchases are properly supported. Audit and approve all claims before payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterBroker Search for Internal Equity and Fixed Income
… be expected to promptly provide individual signed release forms permitting the background investigations. A similar …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… Purpose: The purpose of this bulletin is to notify agencies of the 2025-26 school year maximum salary … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan … beginning 07/10/2025. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for school year 2025-26. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. … tickets. $216,000 to Taft Stettinius & Hollister LLP for casino selection advisory services. Office of General …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016CUNY Bulletin No. CU-649
… criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-649-july-2019-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1103
… Unit 91) Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances … Unit 91). Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, … date. The eligibility dates are: 11/2/11 for employees in Institution agencies. 11/9/11 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityCUNY Bulletin No. CU-680
… 980 position; and Have a Pay Basis Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the … payment should be directed to the Director of University Payroll Systems and Operations. Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-680-july-2020-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 943
… Unit 91) Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 … Unit 91). Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1819
… created and mailed Form 1042-S directly to agency payroll offices on March 6, 2020. Please note that Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 93-24
… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24