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State Agencies Bulletin No. 1084
… Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the fall of 2011 … Administration) for CAL employees and the beginning of the academic year (Pay Period 12L Administration and Institution) … number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1911
… For regular / non-overtime hours, the rate is $15.78 per hour for all employees earning less than this amount in their … of pay for regular hours. The overtime rate is $23.67 per hour for all employees performing overtime on this … shall only be paid for hours worked beyond 47.5 hours per week (not including use of leave accruals) and the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortValley Stream Central High School District – Capital Assets (2025M-16)
… assets could not be traced with certainty to sale and destruction records due to a variety of missing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The Board did not: … payment. Specifically, the Board should not have approved 90 claims (67 percent) totaling $125,562 because the claims … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… the state’s economy, but there are increasing challenges that are changing the agricultural landscape,” DiNapoli said. … breakdown of farming across upstate New York along with Long Island and New York City. The report includes an … commodity sales, and Wyoming County was also second for milk production. There are 131 wineries in this region, the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire … over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by State Comptroller Thomas P. … The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudReal Property Tax Cap Information - Glossary
… operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, 2004. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesEmployer E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to … public trust. From January 1, 2024 through June 30, 2025, the District’s deposited receipts totaled $239,204 and … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126CUNY Bulletin No. CU-372
… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) … Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto