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Village of Endicott – Disbursements (2021M-124)
… complete report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll disbursements … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… a timely and accurate manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The … and 2019. The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the State or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, … section 99-r. 2 In view of this conclusion, we need not address whether any of the proposed services fall within any …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Releases Municipal & School Audits
… were not implemented to prevent them from being used for cooking or drinking. District officials did not always report …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2285
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/04/2024 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… CostSaving Ideas A Guide to Justice Court Consolidation in Villages and Towns …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease … of the requirement of County Law 2156 that county real property be sold only to the highest responsible bidder …
https://www.osc.ny.gov/legal-opinions/opinion-91-27SUNY Bulletin No. SU-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be … increase: NHRP703 – Mass Salary Additional Pay Report This report identifies all employees receiving an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 1922
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … review after the automatic increases have been processed. This report identifies all employees who received the … using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityState Agencies Bulletin No. 2038
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing of … Unit (APSU) retroactive April 2019-April 2022 increases to Command Payment (Earnings Code COM), and Premium Overtime … (Earnings Code PRO), OSC’s manual processing of increases to Administrative Maintenance Pay (Earnings Code AMP), and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentState Police Bulletin No. SP-256
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and … and Expanded Duty Pay will be systematically processed by OSC using the following effective dates and check dates: Year … Rockland (44), Westchester (60), Nassau (30), Suffolk (52) counties) SPL (Supp Location Compensation) (Orange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOther Bulletin No. 47
… in a separate check ; there is no direct deposit for this payment. Eligibility Criteria Employees in NS positions … NPAY756 – Longevity Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees who appear … for agency use: NPAY770 – One Time Payment Report This report identifies all employees who received the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-47-april-2019-state-university-construction-fund-scf-civilOther Bulletin No. 83
… Purpose: The purpose of this bulletin is to provide the State University Construction … to a Workers’ Compensation Leave or Military Leave during this period, the employee is entitled to have the increment … Compensation Leave or Military Leave any time during this period, the increment code of the lower graded position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
Requirements of the Standard Work Day and Reporting Resolution RS2417A for elected and appointed NYSLRS members
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Mechanicville City School District – IT Asset Management (S9-22-16)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 40 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Newfield Central School District – IT Asset Management (S9-22-17)
… displays, two laptops, two iPads, two Chromebooks and one 3D printer with a total cost of approximately $14,410 were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Norwich City School District – IT Asset Management (S9-22-18)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22