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Town of Locke – Financial Condition (2020M-111)
… as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 … developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… findings in our report. Appendix B includes our comments on issues officials raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Bolivar-Richburg Central School District - Financial Management (2019M-17)
… appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal controls over … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingFishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its external audit firm. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320West Babylon Union Free School District – Claims Audit (2024M-62)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Audits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … that audits are completed in accordance with applicable government auditing standards, LGSA receives an external peer … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 287
… Employees with employer provided vehicles Specifics OSC will report the value of personal use of a State provided … diaries, log receipts, bills, trip sheets or expense forms. Written records made at or near the time the expense … deposit stub and will be included in the YTD Gross. While OSC cannot withhold taxes for inactive employees, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 1921
… are affected. Background Chapter 55 of the Laws of 2021, which implements the 2015-2019 Agreement between the … OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in … checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingCity of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten … recipients may have more than one different CIN assigned to them during the time they are in receipt of benefits …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… business practices that help protect long-term value. In Bangladesh, we’ve witnessed the devastating loss of life that …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin … PDF ) AC 1588 – Dual Employment/Extra Service Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( …
https://www.osc.ny.gov/state-agencies/payroll/formsMember Contributions – Legacy Reporting
… to all Tier 1 and 2 members. Contributions are not reportable as wages for federal income tax purposes. Contributions are reportable as wages for New York State and local income tax … and for Social Security purposes. Contributions are reportable as wages to NYSLRS. Contributions are calculated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 92-28
… unreported, is superseded to the extent inconsistent. You ask the following questions concerning the relationship …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 91-8
… a fire district may have an obligation to protect district funds by refusing to execute a bond or issue a check to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal … plays an integral role in state economies and budgets. New York received an estimated $96.7 billion in federal receipts …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023CUNY Bulletin No. CU-827
… Bonus Payments. Affected Employees: Full-time employees in one of the below bargaining units who meet the eligibility … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The … receive $1,500 or a prorated payment amount as determined by CUNY. Tax Information: The Ratification Bonus Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationNot-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdfNot-For-Profit Prompt Contracting Annual Report - 2021 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2021/pdf/prompt-contracting-report-2021.pdf