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Opinion 94-30
… the county clerk is only required to remit $95 of such fee to the State and whether, consequently, the county … Commissioner of Education for deposit into the fund, while such counties retain $.25. In counties within the City of New … 392e the county clerk is only required to remit $95 of such fee to the State and whether consequently the county has …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsJune 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … Proceeds of Refunding Bonds Expenditure Account V522-9991.4 Payment to Escrow Agent If local funds are used to pay …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… (HUD) to administer the Section 8 Housing Choice Voucher Program (HCV) and the Section 8 Performance-Based … the contract. HCR must have both the authority to issue a voucher and the funds available for each voucher. HUD monitors HCV performance by determining the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingUnified Court System Bulletin No. UCS-322
… MC (Bargaining Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration … and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary … and Unrepresented employees in Bargaining Units 86, 88 and CT. Affected employees may be entitled to a new salary and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsContract Participation of Minority- and Women-Owned Business Enterprises
… Authority established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … and public authorities must establish annual goals for such participation, make a “good faith” effort to achieve …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… individuals currently in the community who need housing. Clients in the Program receive support services and a subsidy … and choosing and purchasing apartment furnishings. Clients who need additional services, such as mental health … $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided sufficient fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Agencies Bulletin No. 2425
… State of New York and CSEA, and Chapter 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2356
… the new Referral Bonus payments for eligible employees at DOCCS. Affected Employees: Employees at DOCCS (Agency 10xxx) in the Civil Service Employee … The new referred employee must not currently be employed at DOCCS. The new referred employee must become appointed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andState Agencies Bulletin No. 2200
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2024. New York tax requirements for 2024 remain unchanged from 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Unified Court System Bulletin No. UCS-137
… of increases to Judicial Longevity Payments paid in April 2008 Affected Employees Employees in the following bargaining units who received a 2008 … F8, DR, SG, S9, SK, SD, SY, 87 and unrepresented employees in CT, 86, and 88 Effective Date(s) Pay Period 13L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2025. New York tax requirements for 2025 remain unchanged from 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025CUNY Bulletin No. CU-837
… criteria are impacted: Bargaining Units AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationTown of Oxford – Financial Condition (2024M-135)
… Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 to … structurally balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … the Town would have had a fiscal stress designation in every year analyzed. The Supervisor told us that he was …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Otisco Fire District – Financial Activities (2025M-42)
… [read complete report – pdf] Audit Objective Did the Otisco Fire District (District) Board of Fire … Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … supported and accurate financial reports were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in … (CFO) and is responsible for reviewing submitted project applications and annually reporting information for approved … approved 12 projects with projected investments in their applications totaling more than $360 million. Seven of the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits