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Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… did not maintain complete and accurate accounting records and reports for all Town funds or ensure that bank … performed. The Town did not maintain separate accounting records for each special district. The bookkeeper could not … perform, or provide for, annual audits of the Supervisor’s records. Key Recommendations Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Day – Supervisor’s Records and Reports (2014M-225)
… approximately $1.78 million. Key Findings The accounting records and monthly reports contained inaccurate monthly cash … of more than $500,000 were not recorded in the accounting records or reported to the Board. Reconciled bank balances … the year. Key Recommendations Ensure that the accounting records are accurate and updated in a timely manner. Compare …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the Supervisor on a … Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice … an annual audit of the Clerk's and Justice's books and records. Key Recommendations Maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315State Agencies Bulletin No. 2329.2
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $4.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192State Agencies Bulletin No. 1812
… updated. There were no updates required for New York City at the time of this bulletin issuance. New York State, New … New York City, and Yonkers withholding allowance remains at $1,000. Additional Withholding Adjustment for Nonresident … began October 1, 2019. ITINs with the middle digits of 70-82 can be renewed at any time by submitting a completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Town of Lockport – Fuel Inventory (2025M-54)
… this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 2373.1
… breakdown of October Cycle Qualifying Service Dates for each year. Demotion information updated in both the … of the October 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… from the date the refund was identified to the date the payment (electronic or check) was issued to the student. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountUnified Court System Bulletin No. UCS-348
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social … and/or Medicare tax deficiency and have since left the New York State payroll Background Employees who have taxable … practice is to establish a deficiency deduction in the New York State Payroll System to recover the monies advanced. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and … not perform an annual audit of the Treasurer’s financial records. The only accounting records the Treasurer maintained were a check register and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1628
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1628-december-2017-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 800
… implemented the negotiated agreement between PEF and the State of New York for 2003-2007 and a GOER side letter dated … implemented the negotiated agreement between RRSU and the State of New York for 2003-2007 and a GOER side letter dated … the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/800-april-2008-public-employees-federation-pef-merit-step-listings-andState Agencies Bulletin No. 889
… implemented the negotiated agreement between PEF and the State of New York for 2007-2011 and a GOER side letter dated … implemented the negotiated agreement between RRSU and the State of New York for 2007-2011 and a GOER side letter dated … the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/889-april-2009-public-employees-federation-pef-and-rent-regulation-servicesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … officials did not develop comprehensive written procedures for managing system and network access, and internet usage … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … based on nonresident tuition rates calculated by the New York State Department of Education, but the district’s … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases May State Cash Report
… million higher than projections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. However, total receipts … million higher than projections according to the monthly state cash report issued today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Police Bulletin No. SP-235
… an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park … 31 represented by the Police Benevolent Association of New York State, Inc. (PBANYS) are affected. Background: Per … an increase in dues for Police Benevolent Association of New York State Inc University Police Encon Police Park Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseOther Bulletin No. 36
… Purpose To inform the State University Construction Fund of OSC’s automatic … of two percent (2.00%) for fiscal year 2017-2018. The State University Construction Fund’s Board of Trustees … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scf