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Cayuga County Community College – Information Technology (2013M-291)
… 1, 2011 through August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and … Cayuga County Community College Information Technology 2013M291 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether … established an effective system of controls over the cash receipt and disbursement activities of the Department and its … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitDiNapoli Releases School Audits
… – Financial Operations (Albany County) School officials do not have a means to determine whether the school received … appear to be reasonable, as the services being provided do not have any bearing on the number of students at the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsSUNY Bulletin No. SU-316
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/22/2021. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Finger Lakes Horizon Economic Development Corporation – … which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded … authority by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than … on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials also made it appear they needed more funding to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … variances between the budgets district officials presented to taxpayers and the district’s actual operational results …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY officials provided auditors … recommendation has not been implemented. State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable Cost Manual (2015-S-89) For …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… State Common Retirement Fund (Fund) recognized the Fund for its exemplary investment oversight, risk management, and … with fiduciary and statutory requirements, and acts for the sole benefit of its more than 1.2 million … retirees, and beneficiaries. I thank the staff at Weaver for their thoughtful and thorough review.” This review, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide instructions … effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date Administration 21 Lag … and have an Active, Leave with Pay, or Leave of Absence payroll status on the appropriate effective date, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… 25.00(a)(3). Section 545 of the Real Property Tax Law, inter alia , provides for the establishment of certain …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O21 OT 2.5 with Partial IIB BU21 N/A OID O25 OT for Ann 2080 - 2.5 R25 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… No. 1997.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Benevolent Association (NYSCOPBA), and C82 allows DOH to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainBecoming Eligible for a Benefit – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitBecoming Eligible for a Benefit – Article 14 Benefits
… may leave public employment and, at a later date, apply for and receive a vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. … - Recording General Capital Assets of this Chapter. To record certain infrastructure assets using the modified … scale; Estimate each year the annual amount necessary to maintain and preserve the eligible assets at the condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… the Bureau of Analysis, Support and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-dates