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CUNY Bulletin No. CU-342
… PSC (Professional Staff Congress) Instructional and Non Instructional staff who are in: Bargaining Units: GA, TC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… any elected or appointed officials who do not participate in a time-keeping system on a Standard Work Day and Reporting … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionComptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the … of compensation and benefits provided to employees. In addition, many duties within the payroll process have been …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… Sept. 30, 2025, the Fund had 41.7% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.5%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his ongoing efforts to increase …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterAbout Offering a Retirement Plan – What Every Employer Should Know
… accounts that are dependent on the return on investments. In today’s employment landscape, a retirement plan that … helps attract and retain qualified workers interested in career-long employment. The plans administered by the New … System plans are managed with integrity. That is due, in large part, to the dedicated and experienced employees …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, policymakers must … about the state’s debt burden, one of the highest in the nation and which continues to grow. I have put forth … a more detailed analysis of the 2024-25 Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… when feasible. If early pay discount terms are included in a contract, the awarding agency should add the payment terms to the contract’s PO defaults in the Statewide Financial System (SFS). Please note: … Contractor offers an early payment discount, at any point in time, that is more advantageous to the State than the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsXIII.10 Overview – XIII. Employee Expense Reimbursement
… may have (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS or submit a personal check to the Agency to refund the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs associated with this one employee. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Contract Advisory No. 12
… submitted via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide … when contracts submitted via the Gateway are not approved. Guidance: New Audit Type values have been created … the use of the Gateway System for contract development and submission, refer to the Grants Reform website . References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Key Findings The former Clerk received at least $36,742 from January 1, 2009 through December 31, 2013 that was not …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … to ensure that financial activity is properly recorded and that Company moneys are safeguarded, except for controls … to ensure that financial activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. Budgeted … amount and did not audit petty cash disbursements made by multiple check signers. Ten purchases totaling $3,661 made …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent). The highway fund also …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230