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Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely … Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within … by New York State Town Law (Town Law) Section 35. Record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139State Police Bulletin No. SP-104
… notify agencies of a change in the narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal … notify agencies of a change in the narrative descriptions for Fraternal Order Troopers Life Code 311 and Fraternal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andState Agencies Bulletin No. 336
… (The inactivation process was previously explained in Payroll Bulletin #316 , dated April 19, 2002). Affected … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … The inactivation process was previously explained in Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/336-reveal-report-nben739-direct-deposit-cancelled-reportState Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request … dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseTaxes and Your Pension
… withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows … NYSLRS is required to withhold federal income tax from your pension benefit at the Internal Revenue Service’s … at any time. To check your current withholding, sign in to Retirement Online and view your pension pay stub . …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionXII.6.O Paying Retainage – XII. Expenditures
… Unit deems it prudent to retain a certain percentage of contractual payments until such time as it is evident that … a contract payment that will be recording retainage, the Copy From option should be used. Once the purchase order is … as well as non-retained amount. The processor should copy the purchase order into the voucher again for the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the Department of Labor (DOL) were appropriate and in accordance … The objectives of our examination were to determine if i Unemployment …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … stealing funds from the society and the town. “Bridget Brown abused the trust of multiple communities and treated … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionOpinion 96-15
… arising from zoning and planning function) TOWN LAW, §§121, 138, 261: The amount necessary to pay a judgment arising … 27). With respect to the payment of judgments, section 121 of the Town Law provides that, whenever a final judgment … by taxation or pursuant to the Local Finance Law. Section 121 is silent as to whether the amount necessary to pay a …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Examination of Procurement Card Payments
… life-to date amounts on the contract. Key Findings DDSOO staff did not comply with the requirements of the State … with an aggregate value of $809,950. Additionally, DDSOO staff inappropriately used PCards to pay for purchases valued … contracts. Key Recommendations Ensure DDSOO staff (i) adhere to the State Finance Law requirements for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsArrochar Meats, Inc.
… New York, that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Budgeting for Department Heads
In this session, presenters will cover the role department heads play in the budget process, the importance of staying within adopted or amended budget levels at all times, and discuss why department heads may not be able to incur expenses equal to the full adopted amount of appropriations.
https://www.osc.ny.gov/files/local-government/academy/pdf/budgeting-for-department-heads-and-managers-07222026.pdfUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… costs, and if so, to quantify the overpayments made by United HealthCare (United) resulting from this practice. Our audit covered the … Department of Civil Service (Department) contracts with United to process and pay medical claims for services … outofpocket costs if so to quantify overpayments made by United …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Budget. According to the New York State Independent System Operator, in 2020, 131,461 gigawatt hours (GWh) of …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureDiNapoli Appoints Top Retirement System Staff
… current member benefit system. She is known for her broad depth of knowledge of complex retirement system issues and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staff