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Genesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Efforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfState Agencies Bulletin No. 1524
… under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable educational … either; Exceed $5,250 or Exceed $5,250 when combined with any additional educational assistance benefits paid to … additional tax withholding. Include additional information with this letter that identifies the specific paycheck date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests the money used to pay NYSLRS …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearXI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… and pay rates. Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and one employee earned leave accruals to which she was … salary and hourly wages for each position before employees start working. Ensure that all employees are working the full …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Unified Court System Bulletin No. UCS-236
… Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated … has recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-236-april-2017-salary-increase-judges-justices-and-new-york-cityTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … the Town of Delhi Town Board Board properly managed pool project donations and disbursements …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… New York State Comptroller Thomas P. DiNapoli, Jefferson County … of the Inspector General (HUD OIG), and the New York State Police today announced the arrests of former Executive … Jefferson County District Attorney Kristyna S. Mills, the State Police, and the HUD OIG, they will be held accountable …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The district initiated some significant steps to reduce expenditures and maintain financial stability … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1363
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Employees in Bargaining Unit 06 or Bargaining Unit 46 on the eligibility date (pay period end date of the period … of Environmental Conservation: $625 Director, Division of Law Enforcement – 001330 Assistant Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedSUNY Bulletin No. SU-141
… for UUP (BU08) employees. Payment of the increase is at the discretion of the College President and may be made … 17L. SUNY must ensure that the position salary information is updated prior to submitting these transactions. To process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseState Agencies Bulletin No. 1521
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designated