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Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Opinion 89-56
… who report health care services billed but not provided) COLLECTIVE BARGAINING -- Compensation (payments to employees … insurance plan may provide, by local law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 1785.1
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsState Agencies Bulletin No. 1785
… for Yonkers residents and 0.50% for Yonkers nonresidents. Payroll Register and Employee’s Paycheck/Advice Communication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsCUNY Bulletin No. CU-796
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Oiler, Stationary Engineer, and Senior Stationary Engineer Titles. Affected … purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Oiler Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerBedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Get Your Money Back!
… Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 11:00 a.m. – … Levittown, NY Nassau June 23, 2025 6:00 p.m. – 7:30 p.m. West Islip Library Unclaimed Funds Workshop West Islip Public Library Community Room A 3 Higbie Lane …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backComptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-398
… State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH … Paychecks Inactive employees may be eligible for a payment as a result of the salary adjustment. If the agency … should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that … disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial … for authorizing the expenditure of funds for the purchase of goods and services. The Treasurer is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Manual Reporting – Enhanced Reporting
… updates each employee’s record for the report period. You can report: Job data for status changes , for example, a … they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique identifier for … you report will be listed in the report details. You can scroll or search through the report details to select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… in Niagara , Tompkins and Wyoming counties failed to adequately monitor project approvals or results, according to audits issued today by New York State Comptroller Thomas … P. DiNapoli. “When taxpayers and communities are helping to incentivize and assist local economic development efforts, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightComptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 37
… is equated to a grade (Grade 603-668) Per guidance from DOB, employees whose position is NS (grade 600) or grade 668 … a NS Salary Plan approved by the Division of the Budget (DOB) will not automatically receive the April 2017 M/C 2% … additional authorization by the Division of the Budget (DOB) in order to receive the increase. An otherwise eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 2347
… is to provide agency instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected … or Confidential in BU06 who work Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, … Summer Session and will not return to work in the fall of 2025, the agency must process a termination effective the day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersComptroller DiNapoli Releases School Audits
… his office completed audits of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central School District , Jefferson Central School District , Keene … his office completed audits of the East Greenbush Central School District CSD East Rockaway Union Free School District …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains the Adult-Use …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services