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City of Newburgh – Budget Review (B6-14-25)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

City of Lockport – Independent Audit Services (2014M-238)

… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of … and procedures when procuring audit services because they did not use a request for proposal (RFP) process to …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not established effective internal …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Irvington Union Free School District – Information Technology (2016M-266)

… the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Belfast Central School District – Procurement (2016M-317)

… auditor did not always ensure that purchases were made in compliance with the policy or require District officials to properly document compliance when they sought competition. District officials … purchasing agent and claims auditor to regularly monitor compliance with the procurement policy and periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Bolton Central School District – Financial Condition (2013M-58)

… is located in Warren County. The District is governed by the Board of Education which comprises seven elected … surplus funds up to four times the amount allowed by statute. The District has developed a multiyear financial …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five elected members. … of the reserve funds. However, the annual report prepared by the Business Administrator does not include a summary …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

City of Newburgh – Budget Review (B6-15-24)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …

https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24

William Floyd Union Free School District – Payroll (2016M-165)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Elwood Union Free School District – Electronic Transfers (2014M-133)

… transactions. The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

State Comptroller DiNapoli Releases School District Audits

… Further, the board has not adopted policies addressing password management, wireless security, remote access, online …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

State Agencies Bulletin No. 1201

… Purpose To inform agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN … Employees Agencies entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payserv

State Agencies Bulletin No. 767

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2008 Background Internal Revenue Service regulations require employees eligible for advance payment of Earned Income Credit to file a new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-credit

SUNY Bulletin No. SU-329

… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled … a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans

State Fiscal Year 2022-23 Enacted Budget Analysis

… business income tax liability for businesses that provide free or subsidized child care space for their employees at …

https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysis

Reporting Regulation for Elected or Appointed Officials

… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are … to accruals, shall record his or her work activities for a period of three consecutive months. The elected or … Codes Rules and Regulations NYCRR outlines requirements for reporting elected or appointed officials to NYSLRS …

https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials