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Payroll Improvement Project Bulletin No. PIP-012
… Purpose The purpose of this bulletin is to provide details on changes to mid pay-period … questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payOpinion 95-12
… General Municipal Law, §11 provides, in pertinent part, that the governing board of a local government or, if …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 88-61
… the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed … is normally prepared by the sender and must show the name and address of both the sender and the addressee. …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-7
… fire department is not precluded from paying all or a part of its foreign fire insurance tax moneys to the fire department of which it is part (see Insurance Law, §§9104[f][1], 9105[d][3][A]). The …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 99-6
… §25.00[a][1]). The term "moneys" is defined in relevant part as "moneys to be received from the state [or] the United …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… delays in finding permanent housing for homeless people and those at risk of homelessness, according to an audit … is not properly managing the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program. “The … New York City underscores the importance of an effective and efficient rental assistance program.” DSS launched …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingState Agencies Bulletin No. 1346
… Employee’s Agency Code, Employee’s NYS Emplid and Name. Agencies are required to enter 2015 Federated Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1281
… Employee’s Agency Code, Employee’s NYS Emplid and Name. Agencies are required to enter 2014 Federated Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1281-2014-sefa-state-employees-federated-appeal-campaignFiscal Year Earnings and Prior Years’ Adjustments
… during State Fiscal Year April 1, 2024–March 31, 2025 (SFY 2024-25), as well as any prior years’ adjustments … Security Role must submit an adjustment by May 31, 2025 (for more information, see If Your Records Don’t Match … . As reports are submitted for State Fiscal Year April 1, 2025–March 31, 2026 (SFY 2025-26), the earnings reported by …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Village of Spencer – Board Oversight (2017M-292)
… approximately $328,000. Key Findings The Board does not adequately monitor financial operations. The Board does not audit the Clerk-Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southold Union Free School District - Leave Accruals (2018M-113)
… Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Perinton - Financial Management and Information Technology (2017M-232)
… accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive multiyear financial and capital plans. Did not adopt IT policies or provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Town of Allen - Town Clerk Fees (2016M-28)
… through November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Franklin County – Procurement (2016M-366)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … the County’s purchasing policy. Ensure that the evaluation and rationale for the selection of service providers is …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementFrontier Central School District - Procurement of Professional Services (2018M-98)
… for proper District purposes. Key Findings The Board did not establish adequate policies or ensure that District … nine professional service providers $466,960, but could not provide documented evidence for how or why those vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mDundee Central School District - Information Technology (2018M-74)
… Key Findings The Board and District officials have not adopted adequate IT security policies and procedures. District officials did not provide IT security awareness training for District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m