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Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)

… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126

Town of Cohocton – Procurement (2025M-13)

… goods and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities …

https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13

Town of Potter – Town Clerk (2020M-113)

… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did … determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the … to ensure records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Town of Almond - Tax Collection (2019M-188)

… for all tax payments collected. Town officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)

… and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged the services of … accounts as required. Village officials generally agreed with our recommendations and indicated they planned to … and disbursements and performed her duties in accordance with statutes …

https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202

Town of Decatur – Town Clerk (2020M-58)

… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

Town of Canton - Compensation and Benefits (2018M-159)

… accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The Supervisor … salaries paid to officers and employees totaling $145,671 or certain health insurance benefits provided by the Town. … to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Rockland County - Sale of Estate Real Property (2019M-233)

… Estate real properties were sold without third-party appraisal. Key Recommendation Engage a professional appraisal service prior to listing estate real property for …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

State Agencies Bulletin No. 325

… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-report

State Agencies Bulletin No. 292

… This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance … through the Central Accounting System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entry

State Agencies Bulletin No. 286

… educational assistance benefit equals or exceeds $300, OSC will divide the value of the benefit by three and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefits

State Agencies Bulletin No. 446

… Date Immediately Background At the close of business on November 14, 2003, Upromise Investments, Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … numbers were automatically entered into the employees' direct deposit records. Enrollment Requirements Employees may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savings

Filing Requirements – World Trade Center Presumption

… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …

https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements

Stay Informed – World Trade Center Presumption

… Information about laws that may apply to those who participated in World Trade Center rescue …

https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informed

Transferring or Terminating Your Membership

… or You transfer your membership to another public retirement system in New York State. If you previously were a … to the date of your transfer request. For example: On December 1, 2009, you began employment with a New York … New York City Employees’ Retirement System (NYCERS). Based on your date of membership, you were in Tier 4. In May 2012, …

https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membership

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