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Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not … fell sharply during the first half of 2017 and was on pace for the worst year in 17 years, largely as a result of an … be funded. The MTA is contributing 43 percent of the funds for the 2015-2019 capital program, a much larger share than …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… The Metropolitan Transportation Authority’s (MTA’s) East Side Access project, which will bring Long Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 billion … the MTA has come up short on the goal to deliver the East Side Access project on schedule and within budget,” DiNapoli …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetWilton 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-329Legal Topics and Approvals
… Competitive Bidding under General Municipal Law, §103 (March, 2010): A research paper discussing the legal … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns … debt from their municipal debt limits (Released January 1995). Town Special District Approval: Legal Requirements and …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Unified Court System Bulletin No. UCS-82
… the year following the year that contains 27 pay periods (i.e. 2014), the first paycheck dated 1/15 will result in an … day of the pay period that the first check is issued (i.e. 12/30/04 for calendar year 2005). The General Comments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfSteuben County – Safeguarding Computerized Data (2025M-96)
… properly safeguard computerized data in the finance and personnel departments and County Clerk’s office? Audit Period … must safeguard computerized data in the finance and personnel departments and the County Clerk’s office to help … computerized data used by employees in the finance and personnel departments and County Clerk’s office. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96About Benefit Reductions
… prorated by month (Example: If you retire at age 58½, your pension will have a permanent reduction of 16.5%). Age at … prorated by month (Example: If you retire at age 58½, your pension will have a permanent reduction of 20.83%). Age at … prorated by month (Example: If you retire at age 58½, your pension will have a permanent reduction of 29.25%). Age at …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. … July 19, 2017. Background The Commission is responsible for oversight of all 561 correctional facilities throughout …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. … investigation with Queens County District Attorney Richard A. Brown brought four scammers to justice for their … grand larceny before Queens Supreme Court Justice Richard L. Buchter, who yesterday sentenced Kurmen to six …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialTown of Danby – Audit Follow-Up (2022M-127-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Danbys Towns progress …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fSalary Explanation – When Employees Retire
… View All link to see a list of notifications, or click Search Notifications link to search by NYSLRS ID or date. … When making adjustments, all earnings must add up to the Total Earnings Amount shown. Add rows to separate … select the checkbox to certify that the information is true and accurate, then submit the information to NYSLRS. …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationDefinitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined … working lifetimes of active members to determine annual contribution rates. Normal Annual Contribution The normal contribution is an employer’s total … Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/definitionsAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfOpinion 92-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchaser of bonds and notes issued by the town. You state that the individual in question owns less than five … or future sales of obligations by the town. Since you state that the individual's private remuneration and duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Enroll and ORP
Enroll and ORP
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/enroll-an-orp.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdf