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Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… , Binghamton City , Brockport Central , Camden Central , Corning City , East Ramapo Central , Kenmore-Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … dated January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and … in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-83
… the 2005-2006 payment. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background … as salary for retirement purposes. Payroll Register and Employee’s Paycheck/Advice The Earn Code SGB will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Purpose To notify the Division of State Police of the procedure for processing the 2004-2005 payment. … To notify the Division of State Police of the procedure for processing the 20042005 payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Purpose To notify the Division of State Police of the procedure for … in Bargaining Unit 62 Payment Date(s) Payments are to be made in the employee's regular check for pay period … 8 of the Laws of 2001 provides for a $200 lump sum payment to each member holding the rank of Sergeant. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected … To notify the agencies of changes to the file and provide the new file layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataLists
… Local Governments 2025 Data (updated March 2026) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsOpinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 94-24
… to purchase land for a town hall with current year tax revenues and to construct the town hall using such … the construction, all to be paid for with the current year tax revenues, then only that single resolution would be … would be required for the expenditure of any current year tax revenues on the construction. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Account Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formIX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewOpinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… required to account. The office of acting village justice is a permanent office required to be established by Village … has only one village justice. An acting village justice is not elected, but is appointed by the village mayor subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … covering a wide range of operational costs, such as equipment, supplies and contractual services for capital … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … To inform agencies of new earnings codes and procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicComptroller DiNapoli Releases Municipal Audits
… the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town … verification by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did not use competitive methods when procuring goods …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions and … state is doing a commendable job making sure local animal shelters are providing dogs with safe conditions and the care … said DiNapoli. "However, state officials and local shelters can improve how they track and document each dog …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-are