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DiNapoli Releases Municipal Audits
… audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … have not disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town officials … audits of the Albany County Probation Department Town of Java and the Virgil Fire District …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-82
… implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the 2016-2017 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the October 2016 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationAccidental Death Benefit – Article 14 Benefits
… remarriage;* To your surviving children, until they reach age 25; To your dependent parent or parents, as determined … for the year preceding death, until that person reaches age 21. The benefit will be divided equally among the …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitState Agencies Bulletin No. 1492
To explain the new functionality to the New York State Payroll System PayServ and procedures surrounding the new required fields needed for compliance with Fe
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysState Agencies Bulletin No. 1173
… Grade, Bargaining Unit, Part Time Percentage and Amount. Deduction Information All general deductions for employees … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andNYC's Shifting Population : The Latest Statistics
From April of 2020 to July of 2022, the New York City population declined by 5.3 percent.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2024.pdfState Agencies Bulletin No. 2070
… appropriate party. If any additional funds are due to the employee once an AC 230 Check Reversal has been processed, the check will be issued and mailed to the employee’s preferred address as listed in PayServ. If the … payroll checks that have yet to be distributed to the employee. These submissions should be made no later than the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… for the general management and control of AIDA, including project approval and monitoring. An Interim Executive … For 2023, AIDA reported 16 active projects with project costs totaling $102 million to the New York State … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCollateral Loan Broken - Codes, Rules and Regulations of the State of New York
Official Compilation Codes, Rules and Regulations of the State of New York
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulations.pdfUpdate: The NY DREAM Act
More than a decade ago, New York became the fourth state in the nation to extend in-state college tuition rates to undocumented immigrant students.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2014.pdfXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfNew York State Health Insurance Program – UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncture-related services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s7.pdfFalconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Ardsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Mitigation for Extreme Weather Conditions and Flooding
… officials stated that equipment valued at less than $5,000 does not require a PM because it is more economical to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… jeopardize a fire department’s funding and its mission. From January 1, 2023 through December 31, 2024, the … totaling $2,219 in a Department bank account within 10 days of receipt, as required by Department bylaws. Maintain … descriptions or amounts in the accounting software. Record 125 disbursements totaling $46,640 with correct vendor names, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Audits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process