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Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population … Town of Lindley Financial Management 2012M226 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… by comparing recorded liabilities to available cash on a monthly basis. Consult with the Town’s legal counsel and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsAkron Fire Department – Financial Activities (2014M-196)
… made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …
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 maintain - in any … 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-199NYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 percent, increasing the Fund's value to an estimated $173.2 billion, according to New … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 24-25 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackSUNY Bulletin No. SU-170
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement … Date(s) 1% Discretionary Increase is effective 7/1/10, Pay Period 7L, paychecks dated 7/21/10 Eligibility … to OSC prior to the payment. The roster must be signed by the College President and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Maybrook – Financial Condition … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-4
… general principle of statutory construction that a statute of general import or applicability must yield to a … voters of BOCES (see Education Law §1951[2][a]). Public notice of the time and place of the meeting must be provided … .). If there is no newspaper of general circulation, the notice must be posted in at least twenty-five of the most …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 90-54
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE … justice, during a term of office by local law subject to mandatory referendum. You ask whether the salary of an … elective officer during his term of office is subject to a mandatory referendum, we concluded that section 23(2)(e) was …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… December 30, 2002 Kenneth M. Dodge, Supervisor Town of Schuyler 1 Note that we have concluded that the consultative …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Lead Service Line Replacement Program and Lead Service Line Inventory
… effectively and only for allowed purposes, and whether the water utility inventory is completed accurately and on time. … a significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenance