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State Agencies Bulletin No. 861
… have OVP balances for 2008. Members who are terminated, retired, deceased or placed on a Leave of Absence in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2100
… bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who … agency in the same company during the year, for example, State of New York (NYS) or City University of New York … agencies of the content information for the 2022 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022CUNY Bulletin No. CU-485
… Purpose To provide agency instructions for processing the retroactive … in the title of Elevator Mechanic, the agency must submit a Pay Change on the Job Action Requests page using the … should be returned with a completed Next of Kin Affidavit (Form AC 934-P) and a Report of Check Exchange (Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… application user accounts nor did they periodically review all network user accounts and permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationBeacon City School District -- Budget Review (B6-15-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… to 2011-12 the Village had unforeseen expenditures of $89,500 for increased water costs and major flood damage. Because … in four of those five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is governed by a … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Panama Central School District – Procurement (2024M-73)
… and services in a prudent and economical manner, in the best interests of taxpayers and that procurements were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible … capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s … contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryFairview Fire District – Payroll and Leave Accruals (2024M-96)
… avoided or reduced. Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified in this report … made to employees. Ensure that all leave requests are properly approved and supported and that employees take …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … will help the Board and Town officials improve their payroll and leave accrual processes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Montgomery County – Financial Condition (2013M-234)
… and the appropriation of fund balance only in amounts that are available and necessary. Develop a comprehensive … other funding sources that can be used if these moneys are no longer available to fund County operations. Regularly …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Claim Status Tips
… received, your claim is established and an acknowledgment letter is generated and mailed to you. You can locate the … Reference Number in the upper right hand side of this letter or any other correspondence mailed to you from this … the Claimant’s Last Name exactly as it appears on the letter you received from us. Review the list of Requested …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-status-tipsState Agencies Bulletin No. 1800
… are not required to fill out a new Form W-4. If they do not fill out a 2020 Form W-4, their existing Form W-4 will … is similar to the previous version for those employees who do not submit a new Form W-4. Their federal income tax … Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… "The Trump Administration’s willful ignorance of climate change will jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualLead Contamination of State Armories (Follow-Up)
… New York’s military forces, including the New York National Guard. The Department of Defense National Guard Bureau acts as a federal authority over the New York National Guard and provides them with federal resources, …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followOpinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its … §3[d][2]; Municipal Home Rule Law, §2[8]; cf . 24 Opns St Comp, 1968, p 285, concerning the supersession of Second …
https://www.osc.ny.gov/legal-opinions/opinion-96-12