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XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management

… B-1184, contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by a properly … the required Attachment A, B or C may be returned by OSC to the agency non-approved. The Attachment A, B or C forms …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controls

State Agencies Bulletin No. 1889

… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wage

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … The board decided this was not in county residents’ best interest due to cost and environmental factors. City of …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits

Economic and Demographic Trends – 2021 Financial Condition Report

… Employment Statewide Declined in 2020 Due to the COVID-19 Pandemic In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 … New York ranked second among the states for job losses in 2020; California ranked highest with a decline of over 1.25 …

https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trends

Avoca Central School District – Payroll (2025M-14)

… officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Town of Stanford – Financial Condition (2013M-225)

… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 … were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time … reviewed or approved by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

CUNY Bulletin No. CU-306

… and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … (CUNY) and NYSNA which calls for General Salary and other increases effective August 15, 2007. The new rates and other … 19, 2007. Effective Date Salary and shift differential increases may be processed for all eligible salaried and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Examples from GASB Statement 34 - Statement of Cash Flows

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … 143,747 598,540 145,234 Net (decrease) in cash and cash equivalents (307,655) (1,364,645) …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

Definitions – Contribution Stabilization Program

… retirement plan are determined annually by NYSLRS’ Actuary and approved by the Comptroller. The Actuary determines the … rates for the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS) are determined following the …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … Officer’s work. Ensure that the Supervisor complies with all Federal and State payroll filing and payment requirements … AUDs with OSC and ensure that the Budget Officer submits all subsequent AUDs to OSC within 60 days of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024

… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024