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Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdf30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfOpinion 91-37
… (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a … of a motor vehicle on a public highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Oversight of Juvenile Detention Facilities (Outside New York City)
… oversees 19 local detention facilities: five specialized secure, six secure, and eight non-secure. These local … privately contracted entities that provide supervision and care to the youth in their custody who are awaiting … a risk of missed or delayed opportunities to provide care for physical or mental health issues youth may have when …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityState Agencies Bulletin No. 2316.1
… earned during shifts that begin at or after 7:00 AM on 02/17/2025 and through 11:59 PM on 05/09/2025. For any … for Ann 2080 – 2.5 R25 OCS 01, 02, 03, 04, 05, 61 O2R OT Recall Ann 2000 2.5 ROR RCL 06 OE2 Overtime 2.5 with IEI BU61 … 61 ON5 Overtime 2.5 with IIN BU01 N/A OIN 01 OR5 Overtime Recall Ann 2080 2.5 RR5 ORC 01, 02, 03, 04, 05, 61 OS5 Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employees2019 Annual Audit
… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 2316
… earned during shifts that begin at or after 7:00 AM on 02/17/2025 and through 6:59 AM on 03/19/2025. For any … for Ann 2080 – 2.5 R25 OCS 01, 02, 03, 04, 05, 61 O2R OT Recall Ann 2000 2.5 ROR RCL 06 OE2 Overtime 2.5 with IEI BU61 … 61 ON5 Overtime 2.5 with IIN BU01 N/A OIN 01 OR5 Overtime Recall Ann 2080 2.5 RR5 ORC 01, 02, 03, 04, 05, 61 OS5 Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOpinion 90-61
… 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, … water district. In this regard, we note that Town Law, §207 prescribes a procedure for the town board of any town in …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Annual Employer Contributions – Employer Contributions and Rates
… in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for the payment due February 1, 2027) will use: The employees’ earnings reported to NYSLRS by … we provide a projected invoice as a budgeting tool for the 2027 invoice. Because employees’ earnings have not yet been …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsII.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan … 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… The state Office for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of incidents of abuse and neglect in … The state Office for People With Developmental Disabilities is not ensuring parents and guardians are properly notified of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawNew York City Agency Services Monitoring Tool
… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. … and/or staffing data were excluded from the tool (i.e., the Economic Development Corporation, NYC Health + … and spending commitments for other than personal services (e.g., contractual services, utilities, and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a … throughout the year, you can view your pay stubs for year-to-date totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . Look under I want to… (located at the …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubProcurement; Technical Cleanup Proposal
… Legislative Program Legislative Session 2015-2016: Vetoed on December 11, 2015 – Veto Memo 303 – A.7513-B …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalTuition Assistance Program – New York College of Health Professions
… Rules and Regulations when certifying students for State financial aid. Background New York College of Health … in postsecondary New York schools. Schools receiving State financial aid payments are responsible for certifying student … report. Other Related Audits/Reports of Interest Tuition Assistance Program - CUNY York (2016-T-1) Tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSelected Aspects of the Pay for Success Program
… Purpose To determine whether only randomized eligible participants … October 1, 2013 through September 30, 2016. Background To increase employment opportunities and decrease the risk of … employment training and job placement program (Program) to target high-risk parolees. Program contracts are based on …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible … To determine whether Mercy College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college