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School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… contact the OSC’s Federal Reporting Unit for alternate instructions, either by email or phone at (518) 486-4602. A … and file directly, the Business Unit must: Consult the IRS instructions for Form 1099 and Chapter XII, Section 10.C to … types of payments to corporations are reportable). The IRS instructions may be accessed at www.irs.gov. Report and file …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Agencies Bulletin No. 1952
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Uniform Maintenance Allowance may be submitted beginning in Institution or Administration pay period 16L, using the … 16L 10/28/2021 11/24/2021 Eligibility Criteria Employees in Bargaining Unit 05 who meet the following requirements are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 2234
… instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Unit 79. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2138
… instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of … Bargaining Unit 79. 1. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and … obligations for specific purposes each fiscal year in the form of an appropriation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Agencies Bulletin No. 422.1
… when requesting a stop payment or reversal of a direct deposit transaction . Affected Employees Direct deposit enrollees who would be overpaid if a direct deposit transaction is not stopped or reversed are affected . … To notify agencies of the procedures and a new form AC 3197 to be used when requesting a stop payment or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsStatement of Accrued Payments and Leave Credits (RS6221)
To certify a member’s payments and credits at retirement, NYSLRS employers use form RS6221.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6221.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsState Comptroller DiNapoli Releases Audits
… component of the premium rate, which is not capped. Based on an analysis of the corresponding impact on the 2013-14 … in addressing the problems identified in the initial audit report. About $800,000 of the identified overpayments were … with three entities. State Education Department: The Child Study Center of New York (CSC), Compliance With the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdfDH-140 April 2025 DC 37 LLS Correction Sheet
payroll-bulletin-DH-140-attachment.docx
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/docs/payroll-bulletin-dh-140-attachment.docxNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfRochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfLawrence Union Free School District – Financial Management (2025M-115)
Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/lawrence-union-free-school-district-2025-115.pdfTown of Cato – Supervisor’s Records and Reports (2025M-141)
Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/cato-town-2025-141.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/youngstown-village-2025-123.pdf