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State Agencies Bulletin No. 1772
… statement. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2XV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years … taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Agencies Bulletin No. 1918
… Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuNYS Payroll Online Customer Satisfaction Survey
… our application. If you have a question related to your payroll information, contact your agency coordinator . For …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyVillage of Herkimer – Payroll (2025M-37)
… Village officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or … Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Wantagh Fire District – Payroll (2013M-176)
… December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Baldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Town of Saranac – Payroll (2014M-289)
… authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept in an unlocked … leave time for these employees. Ensure that blank check stock is accessible only to individuals authorized to sign …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record their work time in a … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55XV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal transfers including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsState Agencies Bulletin No. 2379
… to all Federal, State, and Local taxes. Please see Payroll Bulletin 2353 for more details. OSC Actions: OSC will … and Pay Period 19 Current (check dated 12/24/2025). Payroll Register and Employee’s Paycheck / Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025CUNY Bulletin No. CU-345
… services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency Compliance with Internal … regarding reporting or withholding may be directed to the Payroll Deductions mailbox. Questions regarding payment may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Agencies Bulletin No. 2036
… an employee was previously in BU31 and owed a retroactive adjustment and is currently in a different position on the … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuDiNapoli Releases Fiscal Stress Scores
… operating on a calendar year basis for 2021, covering all counties and towns, 44 cities, and 11 villages. This … 13.5% in FYE 2020 and 11.5% in FYE 2019. Scores for nearly all fiscal stress indicators decreased for calendar year local governments from 2019 to 2020, and dropped for all of them from 2020 to 2021. The percentage of local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Albany Port District … Financial Management Practices (2015-S-55) Auditors found the commission’s capital planning and delinquent accounts … (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-audits