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Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, auditors … out of 78 check disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1133
… to recipient Not applicable. Box 11 Withholding agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … financial reports and could not provide adequate oversight of the Village’s financial operations. Additionally, because … AFR on time and the Board did not perform an annual audit of the Clerk-Treasurer’s accounting records, officials did …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… of whether voter approval is obtained (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino … on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg … Municipal Law, §6-g[11]; cf . General Municipal Law, §6-e, authorizing the establishment of contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… of Chatham Chief of Police Peter Volkmann following a joint investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the law, … a private business, PF Volkmann & Associates. He also plead to official misconduct, a misdemeanor, for stealing …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… of the employee’s pay will be delayed past the scheduled check date, resulting in undue hardship to the employee. … within 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll … agency must utilize the appropriate Single Payment Vendor ID as indicated in the updated GFO guidance . This method is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… charges for 60 were $100 or less, eight were from $100 to $500, eight were from $500 to $1,000, and six exceeded $1,000. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only accept cash … through its network. The requirements necessitate that all system components included in, or connected to, the … – that is, the people, processes, and technologies that store, process, or transmit cardholder data or sensitive …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting … To determine whether Empire State Development ESD meets legal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2040
… of Homeland Security and Emergency Services instructions for processing the 2021-2022 PEF Office of Fire Prevention … Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates The … Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2025
… End Date: 03/31/2021 Earn Code: SAD Units: 1 Payroll Register and Employee’s Paycheck/Advice The Earnings … Code SAD and the amount paid will be displayed on the Payroll Register. The Earnings Description Special Assignment … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… DHSES on the NG911 transition. The 14 counties that did get some guidance said it did not contain details or specifics and they remained unsure how they were supposed to plan for the upgrade or fund it. …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the … of Montgomery – Board Oversight of the Treasurer’s Office (Orange County) The board did not provide adequate oversight … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… on the Additional Pay page using the Earnings Code CON. The Earnings Code is system-generated and system-updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Buffalo – Budget Review (B26-1-5)
… 2026. The general fund historically funded annual solid waste fund operating deficits. As a result, as of March 30, 2026, the solid waste fund owes the general fund $27.3 million and does not … 2026-27 budget relies on a 25 percent increase in solid waste user fees to eliminate the annual operating deficit in …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5State Agencies Bulletin No. 2430
… to provide agency instructions for processing the PEF FY 20262027 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationDiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-report