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eLearning Videos and Resources
… . Reporting Process Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Calendar of Events Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesLegal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsTaxes and Your Pension
… tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing your taxes. NYSLRS … your current withholding, sign in to Retirement Online and view your pension pay stub . Effective January 1, 2023, … retirement systems—the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). It's …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2018-wayne-co-water-sewer.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… 53 sampled hospitals with radiation equipment, 5 did not have registration certificates for the current and the prior …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period … 54 State correctional facilities, four Office of Children and Family Services facilities, 74 local correctional …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to collect unpaid tolls and fees, whether it has fully implemented the new Department … of Motor Vehicles (DMV) toll enforcement regulations, and whether there are on-site deterrents put in place by TBTA …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… protect their assets by tightening their internal controls and strengthening checks and balances,” DiNapoli said. “Prevention is the best way to … vast majority of fire departments are run by committed and amazing volunteers who risk their lives protecting people …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for … Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), towns and villages. While …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaVillage of Horseheads - Claims and Auditing and Disbursements (2023M-134
Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-134.pdfAFR Modernization: Bank Reconciliation and Energy Costs and Consumption Schedules
Bank Reconciliation and Energy Costs, Annual Financial Reporting, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/bank-reconciliation-and-energy-costs-may-22.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4.pdf