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State Agencies Bulletin No. 1008
… paychecks dated 9/15/10 or 9/29/10 for employees in Dept. ID 25000 with a Pay Basis Code of 21P and Institution … and September 3, 2010 (Administration for employees in Dept. ID 25000 with a Pay Basis Code of 21P ) for agency … – Pay Periods 11L (Admin) or 12L (Admin for Employees in Dept. ID 25000 with Pay Basis Code of 21P) or 12L (Inst) If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1008-september-2010-performance-advances-graded-and-ns-equated-gradeThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… must retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… and procedures related to credit cards. The District’s capital asset policy does not provide adequate guidance … and custody of monies. Update the District’s credit card use policy to ensure that it provides guidance regarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were … The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the … for the period July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Adirondack Central School District – Financial Condition (2016M-184)
… West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Richland Fire District – Board Oversight (2016M-374)
… purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 98-16
… than on that date. You ask how long a school district must hold moneys paid into a tax certiorari reserve fund before … How long a school district must hold moneys paid into a tax certiorari reserve fund before …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Public Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 New York State Education … provides employees’ earnings by Dept ID for the calendar year entered. If the query produces …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 771
… instructions to agencies for processing the 2007 Uniform Cleaning and Maintenance Allowance payment. Affected … a GOER Memorandum dated December 4, 2007, a 2007 Uniform Cleaning and Maintenance Allowance payment is authorized for … Payment Amount and Eligibility The 2007 Uniform Cleaning and Maintenance Allowance payment amount is $875 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedSchenectady County – Investment Program (2025M-5)
… Did Schenectady County (County) officials develop and manage a comprehensive investment program? Audit Period … serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to … investment assets are adequately safeguarded, establish and maintain internal controls and proper accounting records …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5State Comptroller DiNapoli Releases Audits
… calculated at time points, which should consist of between 25 and 50 percent of all stops along each route. Auditors … not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. New York City Department of Social Services: Controls …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… payees or remit them to the town. In addition, 55 of 100 tickets reviewed were not reported or incorrectly reported to …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-12022 Black History Month Celebration
… Comptroller DiNapoli’s Black History Month event honors progressive black leaders who work to uplift their …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationState Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately Background … Period Earn Code: FRC Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditNorth Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1