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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… complete report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured … did not procure goods and services in accordance with the established policy and procedures. As a result, there is … Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Other Bulletin No. 10
… Purpose To explain OSC’s automatic processing and to provide instructions for agency … University Construction Fund Resolution and Chapter 10 of the Laws of 2008 provide for a General Salary Increase for … employees who were placed on Military Stipend due to new military orders on or after the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-10-april-1-2010-salary-increase-suny-construction-fundPayroll Improvement Project Bulletin No. PIP-012
… PayServ to PeopleSoft version 9.2 (v 9.2) on March 15, 2021. In order to reduce customizations, improve processing, and … the agency must enter an adjustment in the pay period in which the end date falls in order to pay the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payAccessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has … stress, cortisol levels, muscle tension, and heart rate – all of which are risk factors for cardiovascular disease – as … parks and historic sites within the State is important for all citizens including those with a disability. The Office of …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesUnified Court System Bulletin No. UCS-267
… Purpose To inform agencies of OSC’s automatic processing of the October 2018 Location Pay and Location Mid-Hudson … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midState Agencies Bulletin No. 1017
… that if an employer provides a retirement plan, an individual that is eligible to join the plan is considered covered by the plan even if the individual has not elected to join or does not contribute to … Impact of Retirement Plan Eligibility to Traditional Individual Retirement Arrangements (IRA’s) Employees should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1278
… Plan check box in Box 13 of Form W-2, must be checked for most employees and left unchecked for others. Affected Employees All employees receiving a 2013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… Thomas P. DiNapoli. “The pandemic put many New Yorkers out of work and forced the state to borrow heavily from the … owes Washington $9 billion and the obligation to pay back this money and rebuild the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… Low-Income Home Energy Assistance 93.575 Child Care and Development Block Grant 93.658 Foster Care -- Title IV-E …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… Calculation for an ERS Employer (for Fiscal Year End 2024) Employer’s billable salary (reported salary between … Calculation for a PFRS Employer (for Fiscal Year End 2024) Employer’s billable salary (reported salary between …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentOpinion 92-49
… of bobsled runs, bridle paths, ski trails and other winter sports facilities constituted public parks or playgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Security Self-Assessment: Questions – Information Technology Governance
… How often are online accounts monitored? Wireless Network 9a Are wireless access points set up to limit broadcasting from … beyond your offices? Yes No N/A Where are the wireless access points located? How far does the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsState Agencies Bulletin No. 2061
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… in accordance with the State’s Alcoholic Beverage Control Law (ABC Law) and the related administrative and documentation …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… Twenty years after initial occupancy, housing companies are statutorily permitted to voluntarily dissolve (buy out) … and leave the Program. When developments buy out, they are no longer subject to DHCR supervision, and apartments do … to be kept affordable for middle-income families. There are currently 133 State-supervised Program developments with …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent … State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3