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SUNY Bulletin No. SU-128
… doctoral student employees (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … New and existing doctoral student employees and employees in graduate programs in Bargaining Unit 28 at SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Agencies Bulletin No. 2186
… Job Record (if multiple records exist). Insert row within Coverage panel and enter the payroll period begin date into … fields. Enter the employee’s Date of Membership into the Election Date field. Note: Carry the same election date forward from the previous row. Enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases State Audits
… issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An … documents in a timely manner; and a significant portion of the Migrant Education Tutorial Services faced challenges … the problems identified in the initial report. Several of the strategies the program plans to implement are …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with … several other disaster recovery initiatives, as outlined in the State of New York Action Plan for Community … to help New Yorkers who were impacted by Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Agencies Bulletin No. 942
… Number* as provided in the Certification Letter in the Reg Nbr: field. Enter “Contributing” in the *Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions enrolled about 1 in 11 students nationally; in Fall 2010, when enrollment … and a strong job market as the economy recovered may have played a role. The pandemic also spurred a rise in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli evaluated all non-calendar year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in … filing deadline. This is a significant increase of 30% from last year. Salamanca and Rensselaer have not filed their …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-62019 Annual Audit
… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditOpinion 90-45
… §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact …
https://www.osc.ny.gov/legal-opinions/opinion-90-45XII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Financial System (SFS) has added functionality to allow for the management of Real Estate assets and leases. This … the creation of vouchers in the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling … Office of General Services (OGS) and OGS-managed leases. For more information on the Real Estate module and its impact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… the PFD. According to documents filed in court, MELIN, a chiropractor, was elected treasurer of the PFD in 2013. From …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on TLC’s CFRs for the … between the ages of three and five years. For purposes of this report, these programs are collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualOpinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … Initially, we note that there is no statutory authority for a town, by resolution, to establish the type of plan at …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Agencies Bulletin No. 1697
… Purpose To notify agencies of the 2019 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $280,000 for the 2019 plan year, which is the calendar … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2019 Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedState Agencies Bulletin No. 1623
… Purpose To notify agencies of the 2018 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … To notify agencies of the 2018 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Sidney Central School District - Financial Management (2019M-243)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve … of $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243