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Town of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Evergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … 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/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130State Agencies Bulletin No. 1627
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1366
… for using new action/reason codes to report workers’ compensation transactions for employees on workers’ … not eligible for salary deferral under the New York State Deferred Compensation Plan (NYSDCP). To ensure compliance … of time, and make the necessary adjustments to ensure that Deferred Compensation contributions are not withheld during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersState Agencies Bulletin No. 1404
… payments for on-the-job injuries that were negotiated by the State. Under IRS regulations, workers’ … State Deferred Compensation Plan (NYSDCP). As stated in Payroll Bulletin #1366 , all workers’ compensation leaves … in January of 2016. A quarterly process will also be run to account for any changes to employee job records which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationOpinion 99-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether structure is unheated and seasonal) -- Rates … for structures that would have no heat and would be used on a seasonal basis than for structures that have heating …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 98-13
… section 253 through 271 of the Education Law relative to libraries shall apply equally to museums. Education Law, … library fund. Since the provisions relative to public libraries apply equally to museums, a town board, pursuant to … to or expenditures for free association or public libraries registered by the regents, and may contract with …
https://www.osc.ny.gov/legal-opinions/opinion-98-13State Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct … Background OSC has added a five (5) digit sub-sort number appearing on the outside address area of the Direct … Date(s) Paychecks dated September 14, 2006 Note: This is a new effective date. The effective date noted in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressState Agencies Bulletin No. 1081
… of the additional field, NYS EMPLID, to be printed on employee paycheck stubs and direct deposit advice statements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceState Agencies Bulletin No. 1024
… will be used as the return address on the 2010 employee Form W-2. Effective Date(s) Immediately Agency Action … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … the agency address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andState Agencies Bulletin No. 839
… the agency address that will be used as the return address on employee W-2 statements for 2008. Agency Actions Agencies … Report NPAY529 (Agency’s Address Listing). The address on the NPAY529 is identical to the return address used for … November 26, 2008 . Please indicate “ W-2 Return Reply ” on the subject line and include your five-digit Agency Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/839-verification-agency-return-address-employee-w-2-statementsState Agencies Bulletin No. 757
… Purpose To request verification of the agency address that will be used as the return address … the Payroll Deductions mailbox. … To request verification of the agency address that will be used as the return address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsSUNY Bulletin No. SU-244
… after March 31, 2012. Effective with the first checks in April 2013 legislation required the employee contribution … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … 2017 Eligibility Criteria Tier 6 TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2013 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… Tier 6 SUNY employees with a Retirement Plan type of 7Z (TIAA) Background On March 16, 2012, the Governor … annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on total … to change the Benefit Plan based on the agency’s review of the “two-year look back” salary. If updates are needed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 2010-3
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt … contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was … (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, … that private source moneys be applied to reduce the amount levied for library purposes by the sponsoring …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… could impact their long-term financial success and quality of life. There is no question that investing in financial … Commission on Graduation Measures recommended to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to examine New York’s graduation measures, the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsXV.14 Federal Admin Recoveries – XV. End of Year
… have their status changed to “Inactive” by OSC on the last business day of the state fiscal year. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveries