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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … included in our initial audit report Accessibility for People With Disabilities Report 2022S3 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that the Supervisor’s disbursements … Determine whether Town officials ensured that the Supervisors disbursements …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Unified Court System Bulletin No. UCS-304
… automatic processing of the April 2022 UCS Increments and Longevity Increments and provide instructions for payments not processed … to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, increments are to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 872
… Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In accordance with IRS … 590, “Individual Retirement Arrangements (IRAs),” and Instructions for Form W-2, the Retirement Plan checkbox … are eligible to participate in a retirement program and the Retirement Plan checkbox on the employee’s W-2 should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2CUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for Deduction Code 582 … gross wages after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be … This bulletin notifies agencies of the change in the deduction calculation routine for Deduction Code 582 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… Comptroller Thomas P. DiNapoli today announced reductions in employer contribution rates to the New York State and … rates will impact payments next State Fiscal Year 2022-23. In addition, DiNapoli lowered the long-term assumed rate of … and best-funded,” DiNapoli said. “While the reduction in employer contribution rates is welcome news for taxpayers, …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … finances and the toll hike proposal and found gaps in essential information necessary to evaluate the proposal. … and disclose critical information, and identify and put in place all possible cost-savings and alternative revenue …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionTravel FAQs
… receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a … my personal use? What per diem rate should I charge if the location where I traveled to work has a different per diem … two hours after your normal end time. The Travel Manual does not distinguish between part time and full time …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 93-22
… to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously … Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … [CPL] before they could process the claim. You have asked for our opinion in this matter. If this were a true case of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Horseheads Central School District – Network Access Controls (2021M-127)
… agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were … 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Develop an SLA to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Comptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of … (2014M-66) The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County Legislature, one by the Chautauqua County …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andReal Assets
The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend managers
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsOlean City School District – Reserve Funds (2022M-187)
audit, school district, Olean
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/olean-city-school-district-2022-187.pdfWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdf2024 Annual Cash Basis Report on State Funds
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-exhibits-combined-2024.pdfHourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill rates vary within job …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesDivision of Housing and Community Renewal Bulletin No. DH-25
… in an eligible bargaining unit. Position Data and Job Data Do Not Match OSC will run a listing of employees whose Position Data and Job Data do not match for the following fields: BU, Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rent