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Town of Perth – Supervisor’s Records and Reports (2024M-149)
… as of March 31, 2024 the general fund was overstated by $584,018 and the highway fund was understated by $123,066. As a result, the Board lacked reliable records … fund cash balances as of March 31, 2024 were overstated by a combined total of $460,952. File timely the Annual …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations Closely monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366East Hampton Housing Authority – Board Oversight (2017M-33)
… 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed … located on three properties in the Town and purchased a fourth property in 2016 where another 40 housing units will …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Fiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsCUNY Bulletin No. CU-856
… Purpose: The purpose of this bulletin is to notify agencies of a new after-tax NYCTRS TDA deduction code. Affected … TDA program are affected. Background: Under Section 603 of the Secure 2.0 Act, employees who meet the wage threshold … The purpose of this bulletin is to notify agencies of a new aftertax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityState Agencies Bulletin No. 2359
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2052.2
… (CUNY). Affected Employees: Affected employees must be in an eligible position that includes a qualified title and … location and must perform qualified service (as provided in Division of the Budget (DOB) Bulletin No. D-1200 (Rev)). Background: In an effort to recruit and retain health care and mental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive … and processing instructions regarding the new health care and mental hygiene worker bonuses Health Care Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesNational Directory of New Hires Data Security
… Assistance (Office) is responsible for supervising State programs that provide assistance and support to … Services). The Directory data is composed of information on new hires, quarterly wage, and unemployment insurance. The … recipients as well as maintain program integrity. All state agencies that receive and process Directory data must …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityOther Bulletin No. 44
… Fund instructions for processing the April 2018 SCF MC LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
OneidaHerkimerMadison BOCES Claim Payments 2015M350
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Campbell-Savona Central School District – Budget Review (B2-16-6)
… Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in … 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersCortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Greenville Central School District – Information Technology (2016M-221)
… since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan … the District’s network. Develop a policy for breach notification. Ensure that the disaster recovery policy is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221