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Akron Fire Department – Financial Activities (2014M-196)
… January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection …
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)
… in any consistent manner - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly … with each vehicle including maintenance, repairs and fuel usage. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … following OSC Postage revenue account string: BU: OSC01 Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 25-26 Account: 58009 Product: 315555 Payment must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … to the “mail” address. Cost Calculation Agency Chargeback Reports (TAX960CB) for Direct Mailed W-2s will be available … actual mailing costs. Agency Actions: Agency Chargeback Reports (TAX960CB) for Direct Mailed W-2s were made available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is … that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the … and long-term perspective.” The Fund's value reflects retirement and death benefits of $3.794 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an estimated $1732 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance … Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an annual update …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1220
… 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as … address exists, the form will be mailed to the employee’s home address. Note: IMPORTANT TAX DOCUMENT ENCLOSED appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 919
… and regular earnings in the same paycheck, different tax treatment for these two types of earnings is required. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Agencies Bulletin No. 1118
… 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as … address exists, the form will be mailed to the employee’s home address. Note: IMPORTANT TAX DOCUMENT ENCLOSED appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 2048
… in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOpinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive … referendum requirements, a BOCES should apply the petition procedures outlined in section 1804 of the Education … similar procedure, specifically applicable to BOCES, for a petition process to demand the referendum, as anticipated by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 90-54
… the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems … the Retirement System, as a governmental plan, is excepted from the provisions of the Employees' Retirement Income … 699, determined that certain retirement benefits payable from the Retirement System constitute marital property …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… A town board may reduce the salary of an elected town officer, other than a town justice, during a term of office … referendum. You ask whether the salary of an elected town officer, other than a town justice, may be decreased during the officer’s term of officer by town board resolution. Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to … GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a … public library. You ask whether interest earned on the investment of moneys appropriated by the village for library …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … erection, construction, reconstruction or alteration of a building, when the entire cost of the work will exceed …
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-inventoryState Agencies Bulletin No. 1348
… the Taxable Value of Personal Use (AC 3173) to OSC before January 2, 2015. The Agency Report must be emailed to the Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-provided