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Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Standard Work Day and Reporting Resolution for Elected and Appointed Officials Form (RS2417-A) - SAMPLE
A sample for NYSLRS employers who need to create a resolution establishing a standard working day for elected and appointment officials.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-a-sample.pdfOpinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… Former Riverside clerk-treasurer Kristina Johnson will do jail time and pay $50,000 in restitution … State Comptroller Thomas P. DiNapoli announced today. “Ms. Johnson used village funds to finance her entertainment and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … The treasurer receives all department funds, prepares and makes all deposits, pays department bills and performs all … properly recorded on board-approved abstracts, the board does not conduct a comprehensive audit of each claim as …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… row that New York has had a positive balance of payments, after a long history of sending more tax dollars to … tax dollars to the federal government than they get back.” New Jersey, Massachusetts and Washington were … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesState Agencies Bulletin No. 1337
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 09/01/14 to reflect the change. The agency must set up a new contract on the Contract pay page reporting the … date to stop the CAL payments. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 834
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 9/1/08 to reflect the change. The agency must set up a new contract on the Contract Pay page reporting the … using 9/1/08 as the effective date. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersAndes Joint Fire District – Financial Activities (2020M-158)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Unified Court System Bulletin No. UCS-266
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Courts … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCOVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … in the original goals of the Program when awarding grants, instead favoring a first-come, first-served …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Retirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would … state and local taxes, which has been part of the federal income tax since its inception in 1913, would be eliminated. … The administration seeks to reduce the number of tax brackets from seven to three, with rates of 10 percent, 25 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersReporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to … not paid hourly or does not participate in an employer’s time keeping system that consists of a daily record of actual … service in that title. (b) Completion of the standard work day and reporting resolution. In addition to the reporting …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
Determine if School officials completely and accurately billed resident districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/kipp-tech-valley-charter-66.pdfTown of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … of unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … Security Income (SSI) or Social Security Disability Insurance (SSDI), be blind, have a significant disability …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsNew York’s Economy and Finances in the COVID-19 Era
… earlier this year are set to expire in late July. New Business Applications Drop in New York Business applications for federal tax identification numbers, which provide an early look at business formation activity, fell in New York by 16.8 percent from the …
https://www.osc.ny.gov/reports/covid-19-july-22-2020