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CUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … nonresident alien independent contractors correctly. To process honoraria for nonresident aliens, OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … from the Town of Queensbury and $15,819 in foreign fire insurance, and had disbursed approximately $687,000. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mSouth Glens Falls Central School District - Fund Balance (2018M-90)
… accurately reported fund balance and other related accounts, and whether fund balance was within the statutory … the 4 percent statutory limit. The unemployment insurance reserve was overfunded and accumulated enough funds to … Adopt a written reserve fund plan and policy that includes how the reserves will be funded, the optimal funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Davenport - Transparency (2018M-85)
… The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Unified Court System Bulletin No. UCS-137
… Purpose To explain OSC’s automatic processing of increases to Judicial Longevity Payments paid in April … Employees Employees in the following bargaining units who received a 2008 Longevity Bonus Payment which was less … the time of the initial payments. A thirty (30) year bonus is included in the 2007-2010 bargaining agreement. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… 104 of the Laws of 2006 and various side letters provided for 2004-2006 retroactive payments of the Senior Officer Series … that are calculated based on an employee’s additional salary factors such as overtime ( OTD ) and holiday ( HPA ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials … Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152CUNY Bulletin No. CU-659
… Purpose The purpose of this bulletin is to inform CUNY payroll staff of new PayServ codes to be … Affected Employees Active CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner … amount paid for coverage on an after-tax basis) must be included in the employee’s taxable gross income, is subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeCapital Program Revenue and Expenses
… Purpose To determine whether the New York Racing Association, Inc. received the appropriate amount of … 1, 2012 through June 30, 2014. Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, $702.2 million higher than financial plan estimates … from the Pass-Through Entity Tax, totaled nearly $13 billion, $43.5 million lower than through September in the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the financial statements referred to above present fairly, in all material respects, the respective financial …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… Attorney Clark said that Russell, 66, of 1930 Schiefflin Avenue, was indicted on second-degree grand larceny and …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) were properly … Manual (RCM). The audit covered the expenses reported on CTN’s CFR for the fiscal year ended June 30, 2015 and certain … for the two fiscal years ended June 30, 2014. Background CTN is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or … should develop a written policy that explains why money is being set aside in a reserve. It should also document the … or a specific item of equipment, such as a sewer system pump. For this type of fund, the authorization must state the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsSpecial 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… New York State and Local Retirement System … Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… and Local Retirement System (Return to Top) … Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… P. DiNapoli released the following statement today in response to the Governor’s 9th Proposal for the 2018 State of the …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… with accounting principles generally accepted in the United States of America. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… for taxpayers.” The GO Bonds consist of: - $216,035,000 of Series 2023A Tax-Exempt Bonds, which will finance projects … York Transportation (2005), and Smart Schools (2014). The Series 2023A Tax-Exempt Bonds will mature over eighteen years. - $242,075,000 of Series 2023B Tax-Exempt Bonds, which will finance projects …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers