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North Shore Public Library – Financial Condition (2013M-344)
… Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 community … to over $2.4 million. Library officials have maintained a capital projects fund with a balance on June 30, 2012 of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Becoming Eligible for a Benefit – State Police Plan
… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitDiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , … effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) School officials … audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for Girls …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsSUNY Bulletin No. SU-316
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… written IT policies for network user access, online banking, and breach notification. The board did not require …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit … County Local Development Corporation – Revolving Loan Program (Washington County) Corporation officials did … provide adequate approval and oversight of the revolving loan program. Auditors reviewed six of the 11 loans that were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… oversee the district’s financial operations and make informed decisions because financial records and reports …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed payments and benefits totaling $1.9 million and found exceptions totaling $292,205, including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… and adherence to strict ethical standards and include a ban on placement agents to eliminate the potential for abuse; … managers, consultants, and advisory committees; and a ban on pay-to-play practices by prohibiting the Fund from …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… campuses of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … The term "taxes" is defined as "taxes other than real estate taxes" (Local Finance Law, §25.00[a][1]). The term … within "the possession, custody or control of any officer, agent, or agency of the state" (see Smith v Levitt , 30 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… DOH facilities are affected: Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
State Agencies Bulletin No 1997
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainBecoming Eligible for a Benefit – Article 14 Benefits
… your vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have completed 20 years of …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… financial statements. Capital assets, except for land, land preparation, library books, construction in … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesGranville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141