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Chateaugay Central School District – Leave Accruals (2016M-149)
… was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton … of more than one day, valued at $298. The former principal clerk and the District Treasurer were responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Other Bulletin No. 33
… Schedule or set via a Budget Director’s Approval (BDA) Form, if appropriate; these employees are not eligible to … taxable gross and will be reported on the employee’s Form W-2. Undeliverable Checks If the agency has made an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Review of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… state is growing, taking a toll on New York’s residents, property and economy. While New York is investing to reduce … and emotional stress on New Yorkers from loss of life to property destruction,” DiNapoli said. “From flooded subway … average of 16 days. Damage figures from NOAA show the most property damage is attributed in New York to flash flooding …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The current accounting … section defines dates required for various transactions in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesState Agencies Bulletin No. 1110
… and employees who appear on an agency performance advance plan approved by the Division of the Budget (grade 668 or NS … Advance). OSC will automatically insert a row to update any eligible subsequent rows using the Action/Reason … reported in a subsequent pay period. If an employee had a check returned or exchanged on an AC 230 for service dates on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfA Partially Treated Problem: Overflows From Combined Sewers
A Partially Treated Problem: Overflows From Combined Sewers
https://www.osc.ny.gov/files/local-government/publications/pdf/combined-sewers.pdfDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… The Executive Budget continues efforts to control costs while tackling tough issues, according to a report released today by State Comptroller Thomas P. … without specific proposals on how spending will be limited to 2 percent in the coming years, it remains to be seen how …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable … benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementState Agencies Bulletin No. 875
… To explain OSC’s automatic processing of the 2009 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article … To explain OSCs automatic processing of the 2009 Blind Veterans annuity increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseState Comptroller DiNapoli Releases Audits
… An audit issued in December 2019 found that parking summonses sent to collection agencies were not closely … and DOF expended minimal effort to collect amounts due for summonses issued to vehicles with diplomatic plates. In a …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… A Message from Comptroller Thomas P. DiNapoli As a member of the Retirement System, you are covered by a plan that … provides considerable benefits. This booklet explains some of those benefits and the services available to you as a … determined that retirement benefits are considered marital property and are subject to the equitable distribution …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 92-29
… deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL … the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least …
https://www.osc.ny.gov/legal-opinions/opinion-92-29