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State Agencies Bulletin No. 339

… 28, 2000. In general, if the award is tangible personal property (other than cash, gift certificate or other cash …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employees

Cost-Saving Ideas: Containing Employee Health Insurance Costs

… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs

Comptroller DiNapoli Releases School Audits

… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … District – Selected Payroll Practices and Information Technology (Suffolk County) Time and attendance records are …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits

Southside Academy Charter School – Board Oversight (2013M-318)

… 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees … administration, operation and performance of the School in accordance with the School’s Charter and subject to the … to NHA, and the revenues are to be expended by NHA in accordance with the approved budget, and as otherwise …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… Roosevelt Childrens Academy Charter School Selected Financial …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

Annual Employer Contributions – Employer Contributions and Rates

… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial Valuation for State …

https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions

School Tax Relief (STAR) Program (2012-MS-6)

… school real property tax burden for homeowners, and makes up the difference by increasing State aid to school …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Comptroller DiNapoli Releases School Audits

… lunch fund’s total fund balance exceeds the federally regulated limit by more than $45,000. For access to state and …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits

Village of Pulaski – Selected Village Operations (2013M-142)

… Purpose of Audit The purpose of our audit was to review the water system … of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s … Develop policies and procedures addressing how remote access is granted, who is given remote access, and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)

… accounted for some Department funds, she did not properly account for funds associated with the Center’s operations. … The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, deposited Center funds in the account and wrote questionable checks from that account for …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246

Comptroller DiNapoli Releases Municipal Audits

… could not demonstrate whether board-approved payments of approximately $169,000 were a proper use of district … use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton … also found delinquent loans were not properly enforced. Town of Saranac – Cash Management (Clinton County) The board …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district users more … Haverstraw – Summer Program (Rockland County) The program coordinator, who deposited receipts for the 2018 program, did … In addition, cash was not deposited for as many as 93 days after being collected. Find out how your government money is …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1

City of Troy – Budget Review (B5-15-22)

… budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be realized. … The City should review revenue estimates for the sale of real property, franchise fees, sales tax and advanced life …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

Comptroller DiNapoli Releases School Audits

… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 1182

… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payserv

Wyandanch Union Free School District – Budget Review (B24-7-2)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Fuel and Services

… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …

https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-services

City of Lackawanna – Garbage Collection Fees (2021M-206)

… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206