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Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… through April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Putnam Valley Central School District – Information Technology (2021M-154)
… password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required … security policy to address password requirements. Assess all local user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Opinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of individual … with the meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether Article 18 … of a town planning board is disqualified from considering and voting on matters concerning a proposed subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and … 2014. Background Delaware County, which has a population of approximately 48,000, includes 19 towns and 10 villages. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Yonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Village of Pelham – Information Technology (2016M-410)
… and enforce compliance with the Village’s acceptable use policy. The Village has not adopted a breach notification policy. The Board has not developed a disaster recovery plan. … IT usage and enforce compliance with the acceptable use policy. Adopt a breach notification policy. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of North East – Internal Controls Over Information Technology (2013M-31)
… The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal … agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31DiNapoli Announces Results of General Obligation Bond Sale
… bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) … management over critical systems are sufficient to minimize the various risks associated with unauthorized … To determine whether Hudson River Valley Greenways HRVG …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementCohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … through 2013-14 were not structurally balanced, relying on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a … Key Findings The Board contracted with a Foundation to provide services to the School, but the contract is not … Key Recommendations Determine what services will be contracted out and which of those services will be …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right ones to improve safety, frequency … spending over both capital programs that do not yet have an identified funding source. Like the MTA, the public …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programFiscal Year Earnings and Prior Years’ Adjustments
… February 1. For the annual invoice due February 1, 2027: Review the earnings reported from April 1, 2025–March … or if you need further assistance, use our help desk form (select Monthly Employer Reporting from the dropdown). … for help accessing Retirement Online , use our help desk form (select Employer Billing or Retirement Online …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsState Agencies Bulletin No. 2001
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … Qualified Transportation and Parking Fringe Benefits Limit Mileage Rates Individual Taxpayer Identification Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant … choices ahead. I encourage local governments to use our self-assessment tool to help them budget and avoid … villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2023. The scores …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … , 28 NY2d 74, 320 NYS2d 25; Town Board of the Town of Poughkeepsie v City of Poughkeepsie , 22 AD2d 270, 255 NYS2d 549). Generally, this …
https://www.osc.ny.gov/legal-opinions/opinion-88-57