Search
State Agencies Bulletin No. 1504
… Submission Schedule including all submissions and changes for deductions, taxes, retirement, direct deposit, and … agencies must follow. Please refer to Bulletin Number 1469 for the 2016-17 deadlines for the following processes: Online Deduction, Tax and Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Village of Bemus Point – Clerk-Treasurer (2022M-38)
… implement compensating controls, or audit the records as required. Specifically, the Clerk-Treasurer did not: Properly … (AUDs) with the Office of the State Comptroller (OSC), as required. Key Recommendations Maintain complete, accurate and … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Key Recommendations Comply with competitive bidding statutes and the District’s procurement policy. Ensure claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 15 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… [read complete report – pdf] Audit Objective Determine whether East Quogue Union Free … technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Village of Hunter – Financial Operations (2023M-164)
… oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure Board actions … oversight of the Clerk-Treasurer’s payroll, or Perform required annual audits of the Clerk- Treasurer’s reports and … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Borrowing Against Your Contributions – Article 14 Benefits
… If you meet eligibility requirements, you may take a loan from the Retirement System. Before you apply, you should be … compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … significant tax consequences for you. You do not make the required payments on your loan at least once every three …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St … be subject to a mandatory referendum. July 12, 1990 Mario John Albano, Esq., Attorney at Law Verplanck Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be … tax district to file in the office of the county clerk a list of all parcels of real property on which taxes remain …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get … is the process for residents? By becoming more efficient, your local government can possibly increase collections, … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections … In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the board was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 771
… and Maintenance Allowance payment amount is $875 for full-time eligible employees. Employees assigned to the … Police, Division of Law Enforcement To be eligible for the full payment, the employee must be full-time annual salaried and be Active on the payroll on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedUnified Court System Bulletin No. UCS-100
… a row in the Additional Pay page using the Earnings Code BON (Bonus) to pay the Bonus Payment to all Annual salaried … of Absence (other than RPD ) on 5/04/06. Earnings Code: BON Effective Date: 5/04/06 OT Effective Date: 7/27/06 OT End … Pay page with the following information: Earnings Code: BON Effective Date: 5/04/06 or the date the employee becomes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-payment