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Overview – Reporting Elected and Appointed Officials
… in a time-keeping system that either shows hours worked or tracks accruals used and confirms that full hours were …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewState Agencies Bulletin No. 346
… from tax withholding. Background Internal Revenue Service regulations require anyone claiming Federal tax-exempt status … year. New York State Department of Taxation and Finance regulations require anyone claiming State tax-exempt status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingOpinion 89-52
… and instructors to stimulate the improvement of training courses and the provision of courses in a manner which encourages participation. Such … activities. December 15, 1989 Mr. Dominic Mazza, County Administrator Livingston County …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Social Security – Federal Funding and New York
… 2023, 3.8 million individuals in New York received Social Security benefits totaling more than $6.8 billion for … in each of three counties: Queens, Kings and Suffolk. Social Security Benefits Paid and Number of Beneficiaries: … 488,169 Note: Annual benefits are estimated. Total Social Security Benefits Paid: New York, CY 2014 – CY 2023 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityGreenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Oversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesAccounts Payable Advisory No. 5
… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work … with the employee organization of the police officers to clarify language in future collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Location Service Providers
… The State Comptroller, whose longstanding view is that the rightful owners should claim their abandoned … Center, mail inquiry and public outreach. There is no charge for processing claims or returning funds. If you … The State Comptroller whose longstanding view is that the rightful owners should …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersCity of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Lockport - Budget Review (B19-1-7)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2020
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Department of Transportation Bulletin No. DOT-31
… in the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonAccounts Payable Advisory No. 9
… to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, as discussed … with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… Objective To determine the extent of implementation, as of April 17, … Point Avenue—through a major transfer hub at Jamaica to the easternmost tip of Long Island. LIRR’s Engineering … and relinquishment. During the period from May 2023 to September 2024, VFO was responsible for an inventory of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: Rural Counties Face Shortage of Health Professionals
… Area) who are underserved (23% of the rural counties’ population), these shortages are far more acute – as low as … in three of the 16 counties. The OBGYN physician to 10,000 population ratio of the 16 rural counties is 0.4 – meaning … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsVI.5 Project Budgets – VI. Budgets
… and should refer to SFS Coach for additional guidance: Topic: Commitment Control, Training Material: Processing and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43DiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… from volunteer fire departments and first responders very seriously. We will continue to aggressively investigate …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-department