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Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsAkron Fire Department – Financial Activities (2014M-196)
… The Board elects a Treasurer who acts as the Department’s chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … grant money and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199March 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance policy, multiyear financial plan or capital … seven consecutive years, an annual update document, which is a required annual financial report, was not properly …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1118
… 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2013. 2012 Form W-2 Content 2012 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 919
… are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a … made, OSC will identify employees receiving that payment who have a FICA status on Job Data that is inconsistent with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Agencies Bulletin No. 2048
… the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Agencies Bulletin No. 2428
… Compensation under the PEF Medical Evaluation Program, the supplement will be recalculated by OSC when processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2428-april-2026-public-employees-federation-pef-performance-advancesOpinion 92-41
… , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. , 214 NY 526; Gordon v … re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , 228 NY 140 at 152; see also Aldrich v City of New York , 208 Misc 930, 145 NYSS2d 732, affd 2 AD2d 760, 154 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 91-8
… the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district bonds and payment of principal and … the meaning of General Municipal Law, §801, because the execution of a contract or issuance of a check under such … see also 1989 Opns St Comp No. 89-32, p 74). Further, the execution of a bond has been characterized as a "purely …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unified Court System Bulletin No. UCS-318
… OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Payment … implemented the 2021-2026 Agreement between the Unified Court System of the State of New York (UCS) and the Civil … OSCs automatic processing of the April 2022 Unified Court System UCS Retroactive Judicial Longevity Payment JLP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-335.1
… Section 9 of Chapter 01 of the Laws of 2023 in conjunction with Section 212 of the Judiciary Law, grants the Chief … Salary Increase: Represented and Unrepresented employees with a Comp Rate Code of ANN who are in a graded position (Grade 508-536). Employees with a Comp Rate Code of ANN who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 2395
… York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) … Transactions should be submitted in the pay period the appointment is processed; the effective date of the SSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentState Agencies Bulletin No. 2429
… inform agencies of OSC’s automatic processing of the April 2026 Security Performance Advances and provide instructions … Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS … Chapter 174 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesOther Bulletin No. 72
… automatic processing of the April 2023 SCF M/C Retroactive Salary Increase and provide instructions for payments not … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for fiscal year … Board of Trustees approved Resolution includes retroactive salary increase of three percent (3.00%) for fiscal year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scf