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Newark Central School District – Employee Benefits (2024M-40)
… and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments totaling … are accurately calculated and adequate documentation is maintained to support the calculations and eligibility requirements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertContract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… more than one half inch in height and secured mats at the main entrance. 25 components at the City Court, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 781 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Seaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319State Agencies Bulletin No. 1751
… Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or NYSERS Effective Date(s) Institution Paychecks dated June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 62
… 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not … was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by approximately $660,000 or 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overOpinion 99-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … higher building permit fee for structures that would have no heat and would be used on a seasonal basis than for … Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). "Exact …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased … Concerning the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 271
… provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro … To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel Retro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationSUNY Bulletin No. SU-166
… Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP Effective Date(s) Payments for the Fall Semester may be made beginning … to be employed for both the Fall and Spring semesters are due a lump sum payment of $379.53. Employees employed for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-166-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2009SUNY Bulletin No. SU-176
… Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP … may receive Discretionary Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning … to be employed for both the Fall and Spring semesters are due a lump sum payment of $394.71. Employees employed for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-176-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2010SUNY Bulletin No. SU-182
… Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP … may receive Discretionary Lump Sum Payments. Effective Date(s) Payments for the Fall Semester may be made beginning … to be employed for both the Fall and Spring semesters are due a lump sum payment of $394.71. Employees employed for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-182-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2011State Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools – Purchase versus Lease of Buildings (Onondaga County) Charter school officials … did not analyze purchasing options before deciding to lease buildings. Auditors estimate the school could have …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-audits