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Tully Central School District – Network Access Controls (2021M-138)
… were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials … network user accounts, including 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded network user accounts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementVillage of Elmira Heights – Claims Auditing (2024M-44)
… Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Johnsburg – North Creek Water District Charges (2023M-51)
… the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Key Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Harpursville Central School District - Financial Condition (2018M-120)
… financial trends. Audit Objective Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of … Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Schuyler Heights Fire District – Claims Processing (2014M-124)
… 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care … Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to the Deduction … To explain the use of deduction code 303 Long Term Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a fifth consecutive …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026General Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataCUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesCUNY Bulletin No. CU-867
… is to provide agency instructions for processing the CUNY 2026 rate increase for employees in the Elevator Mechanic … in a memorandum from Carmelo Batista dated January 07, 2026, provides for increases to the hourly rate effective 04/18/2026. Effective Dates: The 2026 rate increase for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titlesOpinion 2001-4
… additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, … of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 91-31
… is not legally obligated under Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the … of rabies by the State Health Commissioner pursuant to Public Health Law, §2140 and authorization by the local health officer to incur such expenses. You ask whether a town is required by …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli Statement on MTA Budget
… Thomas P. DiNapoli released the following statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation … in order to prepare for potential federal funding cuts. “On the spending side, the MTA proactively targeted additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Agencies Bulletin No. 2192
… dues increase for employees represented by CSEA local 1000. Affected Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, … of Civil Service Employees Association (CSEA), Local 1000, OSC will automatically increase the bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… part-time percentage. The deduction amount for hourly and per diem employees should have dues (code 475) deductions at 1.3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseCity of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … 2000 and 2001, the City contracted with an outside vendor to analyze and calculate cost allocations for its enterprise … City increased the administrative services costs charged to the Boat Basin each subsequent year until 2009, but City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289