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State Agencies Bulletin No. 2361
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request a Check … on lapsing events. Effective Dates: This bulletin is effective from September 15, 2025 through the completion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Agencies Bulletin No. 332
… Personal Data General Comments GENL_COMMENT Pay Check Pay Check Earns PAY_CHECK_EARNS Pay Check Pay Distribution PAY_DISTRIBUTN Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesState Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected … York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeOpinion 99-14
… the tanks and equipment. You ask whether this transaction is more appropriately characterized as a sale by the town of … for purposes of calculating whether the threshold is exceeded. 1 Contracts for public work and purchase … adopted pursuant to General Municipal Law, §104-b. There is no requirement in section 103 or in any other State …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Comptroller DiNapoli Releases State Audits
… securing directory data. Auditors found that the office is fully compliant with 23 of the 32 requirements and … for securing directory data Auditors found that the office is fully compliant with 23 of the 32 requirements and …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Wall St. Profits on Pace to Beat 2017
… Securities industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, … has profited every year since the end of the recession in 2009, and compensation last year reached its highest point … crisis. The momentum from last year's dramatic rise in profits has carried into 2018 and the industry is on track …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 90-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … -- Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts … rental exists. Property owners within a zone of assessment in a fire district cannot be assessed retroactively for costs …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 92-57
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by … payment, there is no authority for the State to pay to a village interest on late charges for water and sewer rents. … of Correctional Services (DOCS) had entered into a series of contracts for the supply of water, the last of …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli Calls for Long-Needed State Debt Reform
… use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in 2000, state-supported debt outstanding increased by $25 … to increase by $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformState Agencies Bulletin No. 2255
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3State Agencies Bulletin No. P-995
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducations (attachment)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdf