Search
Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … in the water receivable control account and failed to audit the Receiver’s financial records and reports … The purpose of our audit was to review the Towns internal controls over water operations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Unified Court System Bulletin No. UCS-243
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY … Tax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Adj Tax Information: These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… As of August 2017, 4.4 million people were enrolled in mainstream managed care plans – about 2.5 million were … have additional sources of health care coverage. In accordance with the New York State Social Services Law, … the audit period, the Department paid about $1.28 billion in Medicaid managed care premium payments on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyColesville-Windsor Fire District – Board Oversight (2025M-74)
… operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … operations, and properly filed the 2019 through 2024 AFRs in a timely manner, which provide the Board, taxpayers, the … assess information about the District’s financial standing in a timely manner. Properly audit claims which resulted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Unified Court System Bulletin No. UCS-132
… procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees Judges of the Unified … the payroll system: $500 robe purchase and maintenance allowance $500 legal reference materials allowance $1,500 health and wellness allowance There are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance … 4, 2009 (Administration). There will be no direct deposit for this payment. Background The Judicial Supplemental … 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them in the performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceState Agencies Bulletin No. 1715
… for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual Taxpayer Identification Number … benefits has increased to $265 per month in 2019. Mileage Rate The standard mileage rate for computing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Agencies Bulletin No. 1708
… the December 2018 minimum wage increase as follows: If the employee meets the eligibility criteria and has a … must also enter these adjustments through NYSTEP if the rate frequency of the position is less than the … Suffolk and Westchester, or in New York City. Note:; If an employee’s job location changes to a location with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Nassau County) The board and district officials did not properly manage fund … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District … circumvention of the 4% surplus fund statutory limit. As a result, district officials maintained surplus fund balance … reconciliations auditors performed. Westchester County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… In any fiscal year in which February consists of 28 days, the biweekly salary calculation must calculate the biweekly payment based on 365 days in that fiscal year. Since the academic year beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 991
… dated 6/3/10. Payments will be made in a separate check. There will be no direct deposit for this payment. … procedures: Earnings Begin Date: 11/4/09 or date employee returned to the payroll for Institution agencies. Earnings End Date: 11/4/09 or date employee returned to the payroll for Institution agencies. Earn Code: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… fees (installation fees)? Audit Period January 1, 2023 – May 1, 2024 Understanding the Audit Area Culvert pipes are used … (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 91-16
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement … amounts which municipal officers are required to pay for official notices and advertisements authorized or required by … type faces (see, Garmin , supra , 284 A2d at 358; Rust v Missouri Dental Board , 155 SW2d 80, 85). A notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… Town Supervisor (Supervisor) serves as the chief executive officer, fiscal officer and the Board-appointed budget officer. The Supervisor is responsible for ensuring that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 88-70
… fluoridate city water or improve the city water or sewer system. It has been consistently held in this State that a … the city should undertake fluoridation of its water system, or water or sewer capital improvements (see 34 Opns … fluoridate city water, or improve the city water or sewer system in the absence of State legislative authority. …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31