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Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … for the 2014 fiscal year. Key Findings The treasurer did not properly record and report the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Greenville Fire District – Capital Reserve (2014M-64)
… reserve to purchase a truck but did not due to a public petition against the purchase. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s … indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public office. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Mastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsState Comptroller DiNapoli Releases Audits
… analyses and to provide meaningful information to the municipalities. Such information could potentially assist … multiple internal control weaknesses related to CUNY's use of bank accounts. These weaknesses impacted various … bank accounts and expenditures. Auditors also found that as of June 30, 2016, CUNY's Money Market balances of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 88-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's Unconsolidated … Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense expenditures of a county are, with …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… increase among selected major metropolitan areas in the US according to a new report from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesState Agencies Bulletin No. 1975
… State Agencies Bulletin No 1975 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageSUNY Bulletin No. SU-300
… annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … are eligible for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
Attrition outpaces hiring among New York Citys municipal workforce which could have an impact on critical city services and programs according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionUnified Court System Bulletin No. UCS-211
… the October 2014 Salary Increase (Bargaining Unit SD). Affected Employees Employees in Bargaining Unit SD who meet the eligibility criteria Background The 2011-2016 … represented non-judicial employees in Bargaining Unit SD and includes the October 1, 2014 Salary Schedule. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdOpinion 93-18
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… employed at other State or New York City agencies are working their required hours at each job. The audit covered … to get approval before accepting a second job. Second jobs may not interfere with the employee's job … agency, 81 of whom we selected for further review based on several risk factors. Detailed analysis of time sheets and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… working and receiving payment per the applicable laws, rules and regulations. Leave of Absence/Leave with Pay: If an … , as appropriate, for more detailed information on leave rules. Terminated/Retired/Deceased: A termination is a … appropriate, for more detailed information on termination rules. Last Updated 11/03/2025 …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservOther Bulletin No. 30
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … 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/suny-construction-fund/other-30-april-2016-state-university-construction-fund-scfOther Bulletin No. 27
To provide the State University Construction Fund instructions for processing the April 2015 SCF MC Performance Advances
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-27-april-2015-state-university-construction-fund-scfJune 2002: Advance Refunding Bonds
… pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … by Local Finance Law section 11.00 and pays an assumed interest rate. Details are on the State Education … redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds