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State Agencies Bulletin No. 1018

… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income.  Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-and

State Agencies Bulletin No. 1921

… of Pre-Shift Briefing. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … of New York State, Inc (PBA), provides for the change in the calculation of overtime for the Agency Police Services … calculated using the overtime factor of .00072 beginning in Pay Period 6L, retroactively effective 04/04/2019 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing

State Agencies Bulletin No. 932

… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle … to work. Agency personnel responsible for participating in reporting the information are the Agency Representative …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-and

Opinion 88-61

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … wait until the last minute to pay their taxes to do so by registered or certified mail, and, when so doing, to make …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

Opinion 99-2

… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of … expenditures in excess of $10,000 and all contracts for public work involving expenditures in excess of $20,000 shall … responsible bidder furnishing the required security after public advertisement for sealed bids.  Construction of a salt …

https://www.osc.ny.gov/legal-opinions/opinion-99-2

English Language Learners Programs

… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …

https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs

Town of Evans – Board Oversight (2016M-2)

The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20

https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and County Clerk properly performed bank reconciliations for the period …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Village of East Rockaway – Justice Court Operations (2017M-206)

… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206

State Police Bulletin No. SP-150

… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … Association of the New York State Troopers, Inc. and in agreement with the New York State Police Investigators …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insurance

Comptroller DiNapoli Releases Municipal Audits

… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

State Agencies Bulletin No. 1299

… Pursuant to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-local

City of Long Beach – Budget Review (B23-7-3)

… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Village of Endicott – Budget Review (B4-16-7)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Lyons Central School District – Payroll 2022M-71

… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

City of Lockport - Budget Review (B1-16-16)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. … City of Lockport Budget …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Village of Quogue – Justice Court (2015M-18)

… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Village of Suffern – Budget Review (B17-6-8)

… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8