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Real Property Tax Exemptions Administration (2017-MR-4)
… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit … the owner's ability to pay taxes, the desire of the State and local governments to encourage certain economic or social activities and other such considerations. Assessors are responsible for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4State Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. … of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement … incentive awards for quality employment training and placement services” to be administered by the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsCompliance With the Clery Act (Follow-Up)
… Act, which requires colleges and universities to disclose crime statistics and security policies to help the public … identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followFood Safety Monitoring (Follow-Up)
… the processing, distribution, and sale of food products in New York State. During the original audit, we found that the … schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followState Police Bulletin No. SP-132
… Purpose To notify the agency of the separation of Deduction Code 309 … paycheck stubs and advice statements. PBA requested OSC to provide a separate deduction code for each of their four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceChild and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditState Agencies Bulletin No. 298
… total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts … the Payroll Deductions mailbox. Employees with questions on their Deferred Compensation percentages and deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002License Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followState Comptroller Releases Municipal Audits
… have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not … inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors found the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control has directed its rules particularly to banking institutions and securities/investment houses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the … financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting records … the Town’s financial operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Police Bulletin No. SP-191
… Salary Increases (Bargaining Units 07 and 17) based on information available as of the date the report is … employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-191-april-2018-and-april-2019-retroactive-salary-increases-state-policeOpinion 2006-4
… term of an “eligible letter of credit” issued as security for local government deposits and investments do not apply to … a federal home loan bank (hereinafter “FHLB”) as security for county deposits. Specifically, you ask whether the … term of an “eligible letter of credit” issued as security for local government deposits and investments applies to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 2036
… to increase the amount of EXD from $3,825 to $5,000 for all employees receiving the April 2022 Retroactive … OSC will automatically calculate retroactive adjustments for Time Entry earnings that are calculated by the system … the April 2022 Retroactive Increase to Expanded Duty Pay for Bargaining Unit 31 eligible employees not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 1918
… adjustment and is currently in a different position on the Institution cycle, the employee will be paid the in … 07/15/2021 paycheck. Eligibility Criteria Employees who have received or currently receive EXD, on or after … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Police Bulletin No. SP-197
… Retroactive Salary Increases (Bargaining Unit 62) based on information available as of the date the report is … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeState Agencies Bulletin No. 2054
… officer status under Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry a firearm; and … officer status under Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry a firearm; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsState Agencies Bulletin No. 2260
… payments to employees in the Security Services Unit who have worked 16 consecutive hours and are then mandated to … employees in NYSCOPBA Bargaining Units 01 and 21 who have worked 16 consecutive hours and are then mandated to … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… payments to employees in the Security Supervisors Unit who have worked 16 consecutive hours and are then mandated to … Eligible employees in C82 Bargaining Units 61 and 91 who have worked 16 consecutive hours and are then mandated to … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspu