Search
Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mPortville Central School District – Financial Condition (2013M-384)
… in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an … that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli: NYC Spending Priorities Shifted During Pandemic
… and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report … the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … that emerged during the pandemic,” DiNapoli said. “Funding for education, public health and social services have risen …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOther Bulletin No. 55.2
… of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not processed … Agreement between the State University Construction Fund and CSEA which provides for a salary increase of two percent … Per Division of Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Financial … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1656
… employees, agencies must submit the following information on the Additional Pay page using Earnings Code PFR : Earnings … overtime earned from the OT EFF Date through the End Date on the employee’s Additional Pay page for Earnings Code PFR. … of appointment. Therefore, the agency must insert a row on the Additional Pay page at the Effective Date level of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1656-2017-2018-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1755
… employees, agencies must submit the following information on the Additional Pay page using Earnings Code PFR : Earnings … overtime earned from the OT EFF Date through the End Date on the employee’s Additional Pay page for Earnings Code PFR. … of appointment. Therefore, the agency must insert a row on the Additional Pay page at the Effective Date level of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1755-2018-2019-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1578
… eligible to receive PFR prior to 03/31/18 Goal Balance: Leave blank Overtime Calculation and Retirement Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1578-2016-2017-public-employees-federation-pef-pilot-firearms-training-andBorrowing Against Your Contributions – State Police Plan
… result in significant tax consequences for you. You do not make the required payments on your loan at least once every three months or do not complete repayment within five years from the date the …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of this Chapter. Other payments made in … rules and regulations. For more information on compliance requirements, see guidance in Section 3.A -Agency Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsState Agencies Bulletin No. 997
… increase to the job rate of certain salary grades on the 2010 salary schedule. Employees whose salaries … diem but paid as FEE. No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase until the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/997-2010-salary-increase-employees-represented-public-employees-federationCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal … Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Fillmore Central School District – Reserve Funds (2016M-386)
… Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386CUNY Bulletin No. CU-726
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8, TC, and GA who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8, TC and GA who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2006-3
… at issue result from an act of the town board and would not be credited to the highway portion of the budget. … …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … which is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating … subdivision". July 12, 1989 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District … Whether fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether … The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245