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State Agencies Bulletin No. 1173
… Purpose To explain OSC’s automatic processing of the retroactive payments and to provide … payment. OSC Actions Salary Increases After payroll processing for Pay Period 9L (Institution) and 10L … Code AMS (Adjust Military Stipend). Automatic Retroactive Processing OSC will automatically calculate retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andUse of New York State Snowmobile Trail Development and Maintenance Funds
… have on the effectiveness and value provided to the snowmobiling public. Use the results to monitor and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has … Attorney General's Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents … for revenue contracts. The DPA should outline the deferred payment arrangement and include provisions that address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsState Agencies Bulletin No. 1067
… Additional Earnings: Payment Amount Earn End Date: 3/31/12 Agency Actions – Payments to Employees Not Paid … Additional Earnings: Payment Amount Earn End Date: 3/31/12 *For example: If an Institution agency enters a … of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentTown of Freedom – Financial Management (2021M-191)
… budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic … and capital plans or fund balance and reserve policies. Key Recommendations Adopt annual budgets that contain …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Middletown - Information Technology (2018M-235)
… adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … logon to the network more than nine years ago. Financial application users had excessive permissions. In addition, … banking. Develop written procedures for managing system access that include periodically reviewing user access. Limit …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Southwestern Central School District – Claims Audit (2025M-34)
… audit the claims against a school district before they are paid or appoint a claims auditor to assume the board’s … purpose, when an inadequate audit of claims is performed, there is an increased risk that improper or unsupported … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Agencies Bulletin No. 1735.1
… bulletin is superseded by Payroll Bulletin 1735.2 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including … To provide agencies with instructions for the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesHigher Education – 2022 Financial Condition Report
… of students nationwide in spring 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … 2020 and 12 percent in 2017. These figures are lower than national averages of 7.5 percent in 2021 and 15.4 percent in …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District officials did not always ensure the … not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetSUNY Bulletin No. SU-274
… on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New … on how to update a Tier 6 employees Retirement Plan page due to the twoyear look back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfTown of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfTown of Byron – Procurement (2024M-11)
Determine whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/byron-town-2024-11.pdfNorth Greenbush Common School District – Claims Auditing (2022M-112)
Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, appropriate and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-common-school-district-2022-112.pdfNorth Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-syracuse-2022-34.pdfKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2002-41.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37) 180-Day Response
To determine whether the Department of Transportation (Department) has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37-response.pdfSeneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdf