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Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of NYSLRS enables … attractive benefits package, including a defined benefit pension . With a defined benefit pension, employees can be …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … To determine whether Hudson Valley Bone and Joint Surgeons …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpState Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentSecurity Over Critical Systems
… period covered the period from December 2023 to December 2024. About The Program ECMCC is a leading health care … medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, … The purpose of our audit was to review the Clerks financial …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29CUNY Bulletin No. CU-712
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart … pools that contain lapsing chartfield strings that are due to lapse on 06/30/2021 (Refer to Payroll Bulletin No. … all position pools that contain chartfield strings due to lapse on 06/30/2021. Review Payroll Bulletin No. 1912 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endTown of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in surpluses, where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not needed to finance operations. Due to the operating surpluses experienced by the Town, …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Title IV-E Foster Care – Federal Funding and New York
… manual for details). Funds to New York City The City’s latest projections, released in January 2025, include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careTaxes – 2022 Financial Condition Report
… by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesTown of Sidney – Budget Review (B4-15-18)
… obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Overview – Legacy Reporting
… on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesSUNY Bulletin No. SU-336
… Affected Employees: SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … Pay Period 19L, paychecks dated 01/04/2023 as pay periods in which campuses can submit their UUP 2022 Discretionary … Date) are eligible to receive the Discretionary Increase. In addition, employees receiving the discretionary increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… receipts totaled $29.9 billion through the first quarter of State Fiscal Year (SFY) 2024-25, $594 million higher than estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In … period in SFY 2023-24, reflecting, in part, the impact of employment and wage growth on withholding collections as …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… percent from 2012, according to a report issued today by State Comptroller Thomas P. DiNapoli. The increase outpaced … For access to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … 52 percent from 2012 according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Opinion 88-16
… balance method ( see Shepard v. City of New York , 216 NY 251, 110 NE 435; Haffey v. Lynch , 193 NY 67, 85 NE 817; Equitable Lumber Corp. v. Staton … or spouses which equal or exceed twenty-five percent (25%) of the judgment debtors disposable income, no further …
https://www.osc.ny.gov/legal-opinions/opinion-88-16