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County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require adequate reconciliations from … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … School policy. Officials also did not properly segregate procurement responsibilities. We identified that overlapping …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 97-17
… not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public Library v County of Erie , 171 … 591 NYS2d 131; County of Erie v Board of Trustees of the Buffalo and Erie County Public Library , 62 Misc 2d 396, 308 …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s … Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the COVID-19 … question asked at the beginning of the survey pertains to how the business has been affected overall by the COVID-19 …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and, on or after January 1, 1991, with the Temporary State Commission on Local Government Ethics, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Forks Fire District #3 - Financial Planning (2018M-20)
… reserves and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly established. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Sheldon – Financial Management (2017M-261)
… the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. … 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261State Police Bulletin No. SP-122
… OSC will automatically increase the biweekly deduction for Union Dues (Code 205) and Agency Shop Fee (Code 263) for New York State Troopers who are in the bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… OSC will automatically increase the biweekly deduction for Union Dues (Code 205 ) and Agency Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andFull- and Part-Time Service Credit – Police and Fire Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … hourly minimum wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Career Plan
… the day you begin employment with a participating employer and you work on a full-time, continuous basis, we calculate … employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser … minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. … part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditCUNY Bulletin No. CU-285
… Purpose To notify CUNY agencies of a new Insurance Deduction Code 378 . Affected Employees … will automatically process deduction transactions using the Deduction Code 378 . Note: The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insurance