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Village of Richfield Springs – Justice Court (S9-14-1)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Outstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSchoharie Central School District – Financial Condition (2013M-263)
… period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsMerrick Union Free School District – Financial Management (2024M-64)
… lack transparency, circumvent the statutory limit on surplus fund balance and can result in taxpayers being … agreed with our findings. Appendix B includes our comments on the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and … response. … Determine whether the Wantagh Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Ashland – Long-Term Planning (2024M-114)
… to address them. Officials also have not developed a fund balance or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and … AC973 [pdf] For use by all school districts coterminous with or partly within or wholly within, cities of under … to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… in 2021, compared to 12 percent with a disability in the population. One-quarter of New York’s population below the … 2010 – 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Supplemental Poverty … and the SPM framework, with adjustments by the New York City government for local housing costs, which are higher …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 2001-15
… a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve … of Town Law §198[12]) TOWN LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law … provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN LAW §198(12): A town …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XII.4.E Electronic Invoicing – XII. Expenditures
… module in the Statewide Financial System (SFS) provides online agencies with the ability to receive electronic … The purpose of this section is to provide guidance to online agencies about identifying and processing e-invoices … SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance regarding the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… households may have to sacrifice other essential needs to pay for broadband service. Policies to Support Broadband By … offers and uptake. 48 Rebecca Armstrong, “States That Pay the Most and Least for Internet in 2020,” …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 91-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-20
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing … longer limited during and after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section … employer are subject to a set limit — the difference between the Single Life Allowance (Option 0) and final …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by …
https://www.osc.ny.gov/unclaimed-funds/mapMaintain My Payroll Contact Information
… [email protected] . … Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-information