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State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit … the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2021. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is governed … approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… a balance of $7.3 billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayRye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Port Jervis City School District – Financial Condition (2022M-152)
… exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Copiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … disagreed with certain findings in our report. Appendix B includes our comments on issues District officials raised …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased … Ensure all claims are subject to an independent audit so Commissioners are not responsible for approving their own …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Genesee County – Court and Trust Funds (2024-C&T-7)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Suffern – Budget Review (B25-6-4)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even … than the amount transported and invoiced by the hauling company, which equates to the Town of Hurley (Town) …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 2329.1
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 1651
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1738
… eligibility criteria: Management Confidential Division of Military and Naval Affairs Public Employment Relations Board … below: Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of … date Eligible employees who are on a Paid or Unpaid Military Stipend Leave on the payment effective date Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advances