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Continuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfState Agencies Bulletin No. 2303
… unable to submit a change to their direct deposit advice print option in NYSPO while accounting reconciliation reports … employees attempting to change their direct deposit advice print option via NYSPO are also affected. Effective Dates: … Direct Deposit record or updating the suppress DD Advice Print (Opt In/Out) option for printed direct deposit advices. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineContract Advisory No. 16
… reports for the most recently concluded State fiscal year (April 1st - March 31st) are due no later than May 15 th . It … reporting and used the correct Agency IDs and contract numbers. If any reports are missing, agencies must reach out …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
Town of Schroon Internal Controls Over Transfer Station Operations 2013M24
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Accounts Payable Advisory No. 28
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationPutnam County Industrial Development Agency – Management Practices (2013M-257)
… to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementCity of Troy – Budget Review (B5-13-20)
… fund for the years ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Minority- and Women-Owned Business Enterprises (MWBEs)
… MWBE subcontractors. Find Business Opportunities Become an Emerging Manager The Emerging Manager Program helps ensure that MWBEs in the …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesPort Jefferson Union Free School District – Information Technology (2014M-039)
… July 1, 2012 through August 31, 2013. Background The Port Jefferson Union Free School District is located in … Port Jefferson Union Free School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue … deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… audit was to review Genesee County Industrial Development Agency’s (GCIDA) process for evaluating, approving and … Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectRockland County – Budget Review (B22-6-9)
… New York Office of the State Comptroller Rockland County Budget Review …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Accidental Death Benefit – Article 14 Benefits
… children, until they reach age 25; To your dependent parent or parents, as determined under regulations … in any one category if you have more than one child, parent or other dependent. If the total of all the accidental …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitService Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required … July 1, 1989, are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of PFRS service on or after …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051