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State Agencies Bulletin No. 1385
… 2015. Please note that Federal regulations mandate that forms be delivered to employees on or before March 16, 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingCalendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfState Agencies Bulletin No. 1665
… into a spreadsheet on the first page of the ORP-VDC Breaks Calculator workbook. Determine Which Employees Require the … Tools for Calculation OSC has provided an ORP-VDC Breaks Calculator Job Aid for assisting with the breaks in service calculation. This calculator should be used by the agency when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Village of Nelliston - Payroll and Accounting Records (2018M-162)
… and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records and … properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Fairport Central School District - Payroll and Employee Benefits (2023-118)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… employees in the collective bargaining agreements, valued at $110,500. Four NC employees were paid for 265 more hours … employees in the collective bargaining agreements, valued at $13,700. The Mayor did not require department heads to …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… and leave accrual processes. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141City of Middletown – Payroll and Leave Benefits (2024M-26)
… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Center Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Port Washington Union Free School District – Payroll (2025M-38)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Agencies Bulletin No. 2068
… No. 2068.1 . Purpose: The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, … the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2146
… Dutchess counties Earnings Code LOC - Nassau, Suffolk, NYC, Rockland, Westchester counties OSC Actions: Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2147
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … York and the Public Employees Federation (PEF), provides for a retroactive increase in Location Pay for employees located Downstate who are currently receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2037
… $1,343 $2,017 $2,352 1 Orange, Putnam, Dutchess counties 2 NYC, Rockland, Westchester counties 3 Nassau, Suffolk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andOverlapping Real Property Tax Rates and Levies - FAQs
… presents real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, … district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
Schuyler County Industrial Development Agency Project and Sublease Approval and Monitoring 2014M369
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month … of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-year