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SUNY Bulletin No. SU-316
… in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State, and New York …
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 board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, … $30,664. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to … and approve 53 of these claims totaling $15,600 before payment as required. Village of Montgomery – Board Oversight …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not prepare monthly cash flow forecasts to estimate funds available for investment or solicit interest rate … of the actual financial condition of the general and sewer funds. The board also did not adopt or develop comprehensive, …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … Treatment program contracts to ensure provider claims do not include state reimbursement for depreciation expenses. … were generally knowledgeable about PCI compliance and the need to protect credit card data from unauthorized access; …
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
… of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary investment oversight, risk management, … interest review of the $2914 billion New York State Common Retirement Fund Fund recognized the Fund for its exemplary …
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
… Eligibility Criteria Employees with a Pay Rate Code of HRY on or after the appropriate effective date and an hourly rate less than the amount provided on the chart below are eligible for the 2021 minimum wage … Agency Actions ). Employees with a Pay Rate Code of ANN on or after the appropriate effective date, with a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of … aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments in lieu of taxes) …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainBecoming 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 … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… June 30, 2017. Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New … Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 students, is governed … year totaled approximately $26.8 million. Key Findings District officials accurately calculated and paid gross …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
OtegoUnadilla Central School District Financial Condition 2015M245
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through … Hilton Central School District Payroll and Leave Accruals 2016M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68