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Selected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s … RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General Development …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the … to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … , 284 AD 522, 132 NYS2d 760, revd on other grnds 308 NY 605; Devitt v Heimbach , 109 Misc 2d 463, 440 NYS2d 465; … in the public interest (see, e.g., Ross v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v Gallagher , 96 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-64New York State Business Owners
… chart showing New York State business owner information like education income source and reasoning for starting a …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement … for a Defined benefit or 403(b) Defined contribution plan. Impact of Retirement Plan Eligibility to Traditional … 590-A , limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Comptroller Authority to Audit Local Development Corporations (LDCs)
… Program Legislative Session 2019-2020: Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 1334
… agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. … tax table with the rates prescribed in publication NYS-50-T-Y (Yonkers Withholding Tax Tables and Methods) found …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 914
… Legal Services that the IRS regulation was applicable only in non-employee situations. Since no specific guidance was … stating that military stipend payments made to employees in active duty for more than 30 days are to be treated as … the Pay Rate Change row with the biweekly stipend amount on Job Data. Earn Codes MSP (Military Stipend Payment) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… payments. Key Findings Officials did not always properly calculate employees’ leave accruals, accurately pay …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and … response letter. … Determine whether the Lyme Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Butler – Financial Management (2024M-119)
… balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, … for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a comprehensive … not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be filed with …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 2236.1
… This Bulletin Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… 2236.1 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for … report NBEN725 (Employees with Maintenance Deductions) to identify employees who have maintenance deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from subsidized housing programs … households in 2024. This funding does not go through the State’s budget; rather, it is provided directly to households … is instrumental in alleviating housing cost burdens in a state where 51 percent of renters were rent-burdened and 28 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment