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State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement … pensionable overtime earnings limit with an effective date of January 1, 2021 for the plan year. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Internal Control
… Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that … (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … following overview is based on information provided by the State Legislature and by the Department of Transportation: … State Thruway Authority's Local Highway and Bridge Service Contract Bonds. Purpose - The purpose of the program is to …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … and successions were selected from an automated wait list (AWL) and approved by DHCR. However, in most cases, … in potential recoveries for past UI overpayments from 130 state employees hired during 2016. Department of Taxation and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Canastota – Board Oversight (Madison County) The Board did … before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli Madison …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mSUNY Bulletin No. SU-223
… Employees designated management or confidential in the State University of New York - BU13 who meet the eligibility … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andUnified Court System Bulletin No. UCS-306
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the eligibility criteria on 04/01/2022 may be eligible to receive the 2022 Longevity Bonus. Annual employees in … the eligibility criteria on 04/01/2022, may be eligible to receive the 2022 Longevity Bonus. Background: Chapter 71 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 333
… eligibility criteria and procedures for military leave for events unrelated to September 11, 2001. Eligible Employees … and Eligibility Criteria Pursuant to the Memorandums of Agreement, employees represented by CSEA, PEF, DC-37, … 2001, and do not have sufficient paid leave remaining in calendar year 2002 to cover military obligations for training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Ethics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of …
https://www.osc.ny.gov/local-government/resources/ethicsAm I Required to Have an Audit?
… by law to have an audit conducted by an external auditor. A local government that expends $750,000 or more in federally … members or designated officials performing this audit function internally would not generally be expected to comply … for that purpose. For guidance in performing this audit function, we have developed several checklists for reviewing …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any identified fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, was for … use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … did not exceed the budget. However, they relied heavily on appropriations of fund balance in the budgets from 2010-11 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341