Search
Other Bulletin No. 15
To provide new earnings codes and procedures for processing the 20122013 SCF CSEA Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universitySouthold Union Free School District – Claims Processing (2013M-183)
… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… expectations. “While continued economic uncertainty will create volatility in the MTA’s fiscal rebound, information on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 billion projected at the same time last year. This outcome is evidence of why … and providing basic city services, including public safety and education, and continuing to implement …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial … track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… and retired State, participating local government and school district employees and their dependents. The Empire … billed with modifier 59 may involve a different anatomical site or separate injury. From September 1, 2012 to August 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 1123
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payments may be made in Pay Period 20L, paychecks dated 1/26/12 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… [read complete report – pdf] Audit Objective Did Jasper-Troupsburg Central … School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, … and contributing to being prepared for emergencies. The report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Riverhead Central School District – Financial Operations (2025M-64)
… (Assistant Superintendent) oversees the operations of the Business Office, which includes overseeing accounting and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making … in a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Compliance With Jonathan's Law
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … neglect while at a privately run facility and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted … days, provide the qualified person with a written report on the actions taken to address the incident (Actions Taken …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawState Agencies Bulletin No. 1038
… and Internal Revenue Service Publication 525, the recovery of wages in the current year for an overpayment occurring in … year. In order to comply with this regulation, the Office of the State Comptroller (OSC) has created new Additional Pay … information regarding the withholding and reporting of taxes for recovered overpayments, refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringState Agencies Bulletin No. 749
… paychecks dated October 31, 2007 Background Chapter 419 of the Laws of 2004, Article 8, Section 131.6 of the Civil Service Law and the 2003-2007 bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … a negative school lunch fund balance since 2006-07. Over the last three fiscal years, fund balance decreased by … of $2.9 million. However, district officials are unable to find a resolution establishing this reserve, and it is …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a … Date, and the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
… is superseded by Payroll Bulletin No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash … with petty cash and reduce the petty cash account to the lowest practical amount. Ensure that POs are prepared and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Massena Central School District – Financial Condition (2016M-21)
… million. Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past … help ensure that these excess funds are properly used to benefit District residents. Key Recommendations Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21