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Opinion 89-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town … the village board may wish to consider that, as a general rule, fines imposed by a town justice court for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s … Key Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Summit – Town Clerk (2024M-51)
… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … with Town Law Section 27 which required the Clerk to remit fees collected on or before the 15th of the month …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51State Agencies Bulletin No. 2193
… for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain SEFA Continuous Giving. … Giving is a donation without an end date. Beginning in 2023, SEFA pledges made via www.sefanys.org will either be … Data). Enter the NYS EMPLID from the authorization card in the Empl ID field of the dialog box and click Search. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2306
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment: Online enrollment can be utilized for employees wishing to … donate to any FCC code. Employees are encouraged to pledge online by visiting www.sefanys.org . Employees without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161SUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansTown of Alden – Town Clerk/Tax Collector (2024M-106)
… Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported … action. … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Trash Can Free Stations Pilot Program
… a week. Transit’s Department of Subways (Subways) engages in several activities to maintain station cleanliness. It … Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow being left in “exposed bags” on platforms …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programState Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of … Employees of the State Police who join the Police and Fire Retirement System on or after July 1, 2009 Effective Date … record as follows: Open the Retirement Plans page. (Path: Home>Compensate Employees>Administer Base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsNew York State Rent Relief Funding: Spotlight on New York City
… Among these, 30 percent were Hispanic, 27 percent were White, 20 percent were Black and 18 percent were Asian. … to the OTDA’s website, although a number of instructional videos were still dated prior to the launch of the … Brooklyn. All five of these neighborhoods are majority non-White and have lower rates of college education than the …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityState Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: … plan or Were an active participant for any part of 2012 in an annuity account described in IRC Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1278
… in Box 13 of Form W-2, must be checked for most employees and left unchecked for others. Affected Employees All … 403(b) - applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590 – … Employees should be aware that they are not prevented from making contributions to a traditional Individual Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2Oversight of Campus Foundations
… to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s … available information, such as the foundations’ IRS Form 990s and their policies and procedures, to assess risk …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsState Police Bulletin No. SP-199
… State Police Investigators Association (NYSPIA), provides for an annual expertise payment. Effective Date(s) The 2019 … Leave of Absence/MLL (Mil Lv) on 11/01/2019 are eligible for the Expertise Pay. An employee who otherwise meets the … will automatically insert a row on the Additional Pay page for employees who meet the eligibility criteria on 11/01/18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-payOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Attica Columbia County Department of Weights and Measures Village of Harriman and the Town of Westfield
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1382
… Check Date Institution 26 Current 03/19/2015 04/02/2015 Administration 1 Current 03/26/2015 04/08/2015 Institution 26 … as a positive amount). Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of … by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpState Agencies Bulletin No. 1381
… agencies of OSC’s automatic processing of the repayment of PEF DRP reductions. Affected Employees Employees whose balance of PEF DRP reductions is less than zero (0) in one or more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drp