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Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Hilton Central School District – Audit Follow-Up (2022M-200-F)
… Background The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May … audit included five recommendations to help the Board of Fire Commissioners (Board) improve their oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… The County of Orleans Industrial Development Agency is an independent public benefit corporation created to … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectMontauk Fire District – Board Oversight (2024M-117)
… records and reports were maintained and/or audited to comply with statutory requirements. Key Findings The Board … records and reports were maintained and audited to comply with statutory requirements. As a result, the Board … diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Butler – Highway Asset Accountability (2024M-115)
… used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… The Schenectady County Industrial Development Agency is an independent public development corporation whose purpose is to promote, develop and assist industrial, manufacturing, … facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management … statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… school districts to override the cap with 60 percent voter approval of their budget. The Office of the State …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Agencies Bulletin No. 338
To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeState Agencies Bulletin No. 325
… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 953
… automatically default to the date entered and the Sequence Number field will default to the next available Sequence Number. Agency Information Agencies will no longer be able to enter into the Comment Date or Sequence Number fields when entering a new comment. Agencies are not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1155
… of Maintenance Deductions attachment can be used as a guideline for determining the taxable status of maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsCUNY Bulletin No. CU-444
… Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under … Buy Out Waiver Listing. Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be … or direct deposit advice. Tax Administration This payment is subject to all income and employment withholding taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 683
… recalculation due to eligibility for a Performance Advance in the lower grade. Affected Employees Employees in Bargaining Units 01, 21, 31, 61, 81 and 91 Effective … paychecks dated 1/04/07 OSC Actions Beginning in Pay Periods 18L (Administration) and 19L (Institution), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesOpinion 88-22
… district to district residents. You state that the town is constructing sewage treatment plants in two sewer … project." Reading both of the above sections together, it is our opinion that the expenses of a sewer district project … within the meaning of Town Law, §§198(1)(a) and 202(1). It is our opinion, accordingly, that the costs of the subject …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-56
… duty" and while going to and returning from such duty, is "deemed to have a leave of absence" from his or her public … 38 USC §2024[d]). Further, the public officer or employee is entitled to be paid his or her salary or other … more than a total of 30 days or 22 working days, whichever is greater, in any one calendar year, and for not more than …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to your inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a State contract which contains a price extension clause allowing political subdivisions to participate in the contract award. …
https://www.osc.ny.gov/legal-opinions/opinion-89-3