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State Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax … York State Form IT-2104, (Employee’s Withholding Allowance Certificate). Affected Employees Employees with a Locality of … surcharge rate change occurred in May but the liability is for the full year (January-December), the publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeNew NY Broadband Program
… connected 78,690 of 255,994 housing units (31%) using satellite technology. Satellite service offers a maximum download speed of 25 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programChittenango Central School District – Information Technology (2023M-155)
… of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 … (52 percent) reviewed on 12 District computers were no longer needed. Key Recommendations Disable unneeded … network and local user accounts as soon as they are no longer needed and periodically review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Debt Management
… Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the … for coordinating the debt issuance of the State, the City of New York and their Authorities. In addition, the …
https://www.osc.ny.gov/debt/debt-managementEliminate Notary Requirement on Membership Application
… Program Legislative Session 2015-2016: Signed into law on July 21, 2016 as Chapter 123 of the Laws of 2016 – A.9348 … requirement that an application for membership in the New York State and Local Employees’ Retirement System or the New York State and Local Police and Fire Retirement System be …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationTown of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… Adopt a breach notification policy that is required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Public Safety Overtime
… from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, … or after July 1, 2019 by: Active members of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the Employees’ Retirement …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … were appropriately procured, properly audited and approved, adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58State Agencies Bulletin No. 1794
… Deduction Code Narrative Description 404 SUNY 403(b) Plan 412 SUNY 403 Roth Affected Education Department, School …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… certain criminal and civil matters and motor vehicle and traffic violations. Key Findings The Town did not file its … consider including cash balances and budget-to-actual updates for all funds. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Agencies Bulletin No. 1843
… using the following naming convention: LQ_YYY _ZZZZ where YYY refers to the categorical code of the query and … forward all Locked Queries that are in PS Query at Go Live of the PayServ 9.2 Upgrade. Categories are as follows: … code of the query) from the beginning of the query name. Do not use the folder named LOCKED or LQ for your queries. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time … services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … or extension of a business improvement district is based on a district plan prepared in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Corporate Governance
… asking corporate boards to address specific issues; Voting on board directors and shareholder proposals at companies’ … as well as those of select non-U.S. companies. During the 2024 Proxy Season (calendar year 2024), the Fund cast 29,681 … Fund's ESG Strategy . Corporate Governance Stewardship Reports 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | …
https://www.osc.ny.gov/common-retirement-fund/corporate-governance