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SUNY Bulletin No. SU-196
… the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a $500 … Section 4 – Division III Sports or Article XI, Appendix C and who have received the $500 one time advance to basic … payment in the overtime compensation calculation of hourly and biweekly employees. Earnings Code Description ULO UUP PT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedMontauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… period July 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in … districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Pomona – Financial Condition (2015M-272)
… million. Key Findings The Village has an estimated fund balance deficit of $933,000 as of the end of fiscal year … Key Recommendations Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City of Olean – Budget Review (B1-13-2)
… appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. This policy …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the … up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after … Local sales tax collections in New York state increased by 38 in August …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustFiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care Employees (Report 2016-S-65 ). … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followSecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … the problems we identified in the initial report. Of the two recommendations, one has been partially implemented and … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followTown of Union – Financial Condition (2016M-192)
… inaccurate meters or both. Ensure that the Town bills for all water and sewer services based on accurate meter flows …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Agencies Bulletin No. 1704
… increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCity of Batavia – Business Improvement District (2017M-283)
… BID activities. The district management association (DMA) is a not-for-profit entity governed by its own board of … Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… personnel costs. Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations … Mayor and six Councilors. Key Findings City officials did not ensure that internal controls over payroll processing … expenditure totals into the central accounting records, but does not review the individual employee names and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207