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State Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … board did not provide adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … comptroller to office and the setting of the comptroller's salary and benefits, if any, and, if the office of deputy …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 1828.1
… Eligible (BU01) and Non-Arbitration Eligible (BU21) Retroactive Salary Increase, April 2021 Arbitration Eligible (BU01) … Unit (BU21) provides for the following retroactive increases: Two percent (2.00%) retroactive increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1City of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which … year are approximately $47 million. Key Findings The Board and District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues in two of the four fiscal years, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1837.2
… with certain restrictions. See Eligibility Criteria for additional information. Background In response to the … be aware that PayServ will not automatically calculate a retroactive adjustment for monies submitted using Time Entry Earnings Code A19. Therefore, if a retroactive transaction is entered for an employee that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveOpinion 88-11
… 940, 941, 480 NYS2d 556, affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 … Fire Dept. , 259 App Div 286, 18 NYS2d 923, affd 285 NY 535). However, since you state that it is your …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 94-15
… funds, including donations made to a school district from private sources in the form of gift, grant or bequest, … officer or other officer of the local government, and not required for immediate expenditure, in special time deposit … are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15City of Glen Cove – Budget Review (B7-15-17)
… expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to … Findings City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17SUNY Bulletin No. SU-301
… United University Professions (UUP) Discretionary Increases. Affected Employees SUNY Professional Services … receive the Discretionary Increase: Bargaining Unit = 08 Salary Grade = 980 Pay Basis Code = ANN, CYF, 21P, CAL, BIW, … provided the employee remained in BU08. OSC Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Agencies Bulletin No. 2173
… Background: Chapter 190 of the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The … following dates: Pay Cycle/PP Type Payment Effective Date Retroactive Increase Check Date Administration Lag 03/30/2023 … (Institution Cycle). OSC will automatically calculate the retroactive adjustments owed to employees who received any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 93-27
… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Releases Municipal & School Audits
… did not always properly audit claims before approving them for payment. For example, town officials did not seek competition or maintain supporting documentation for 28 purchases totaling $745,372. In addition, 48 claims …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Bus Wait Assessment and Other Performance Indicators
… standards that are reasonable and consider the demand for service and other factors. We also sought to determine … departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. … a “system” statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsState Police Bulletin No. SP-175
… State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2017 for Troopers in … in Bargaining Unit 17. OSC will systematically process the increases for eligible employees in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-represented