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Overview – State Police Plan
… Your pension is based on your years of credited service and your final average earnings (FAE). … For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… to ensure that all cash collections are properly recorded and accurately accounted for. Those controls included policies and procedures that provided guidance to Library staff … performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also adequately …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223City of Elmira – Financial Condition (2017M-90)
… Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … was not reported timely during the fiscal year, and annual financial reports were not filed on time with OSC. … deficits from 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … for the items noted, we found the significant revenue and expenditure projections are reasonable. The proposed … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same … November 2023, compared with November 2022: New York City’s collections totaled $815 million, an increase of 5.8%, or …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberChurchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District reported … statutory restriction from fiscal years 2012-13 through 2014-15. However, when adding back unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brocton Central School District – Claims Audit (2023M-15)
… Claims were not properly audited before payment. As a result, there was an increased risk that improper or … action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal … 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent … outlining revenues and expenditures was maintained in the accounting records. The audit included four recommendations … the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCost-Saving Ideas: Evaluating Solid Waste Collection Options
… highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the … government, when considering which system of collection to use, should also consult with its legal counsel, as … collection should periodically evaluate these services to see if opportunities for cost savings exist. There are a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCUNY Bulletin No. CU-553
… Purpose To explain the manual processing of Ratification Bonus Payments Affected … are eligible to receive a prorated amount based on the number of hours worked during the 2015-16 academic year. Adjuncts who do not have a Fall Contract are not eligible for the bonus. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusState Agencies Bulletin No. 851
… employees in the CSEA Administrative Services Unit (BU02) and CSEA Operational Services Unit (BU03) Background Pursuant to the Memorandum of Understanding between OGS and CSEA signed March 8, 2004 and Chapter 83 of the Laws of 1995 amending Subdivision 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 758
… employees in the CSEA Administrative Services Unit (BU02) and CSEA Operational Services Unit (BU03) Background Pursuant to the Memorandum of Understanding between OGS and CSEA signed March 8, 2004 and Chapter 83 of the Laws of 1995 amending Subdivision 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/758-2007-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 675
… employees in the CSEA Administrative Services Unit (BU02) and CSEA Operational Services Unit (BU03) Background Pursuant to the Memorandum of Understanding between OGS and CSEA signed March 8, 2004 and Chapter 83 of the Laws of 1995 amending Subdivision 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/675-2006-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 572
… Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has … will document any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new … report will provide timely notification of OSC corrections to agencies, provide better internal controls, ensure data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 89-6
… FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … However, this statute does not expressly state who is to be the ultimate recipient of those funds. In Goodman v … to the locality and not to the State. January 31, 1989 NYS Division of the Budget … Whether a fine paid into the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6