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Overview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These … increase the transparency, consistency and comparability of pension information across governments. These accounting … governments to ensure pension transparency and consistency of information across governments …
https://www.osc.ny.gov/retirement/employers/gasb/overviewRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1CUNY Bulletin No. CU-811
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining … DC37, Local 2627 dated January 6, 2025, membership dues for employees in Bargaining Units T9 (Deduction Code 254) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-811-district-council-37-dc37-local-2627-dues-increaseForfeiture of Benefits for Convicted Felons
… of pensions of public officials and public officers in New York State who have been convicted of certain … state legislature; Certain state officers and employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam owners to correct the deficiencies identified … To determine the extent of implementation as of May 20 2013 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Guilderland – Golf Course Collections (2017M-22)
… of Guilderland is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22CUNY Bulletin No. CU-804
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 Increments and provide instructions for submitting payments not processed automatically. Affected … based on information available as of the date the report is produced. Included on the report is one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-802
… predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated October 01, 2024, from … December 2024 Uniform Allowance Payments will be effective in Institution Pay Period 19C, paychecks dated 12/26/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityOtisco Fire District – Audit Follow-Up (2016M-415-F)
… review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report … our review was to assess the Districts progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fState Agencies Bulletin No. 2306
… Purpose: The purpose of this bulletin is to provide instructions for processing … 18, 2022; Title 9 Executive Department, Subtitle G Office of General Services, Chapter VI Miscellaneous, Subchapter A, … is an effort to promote efficiency and reduce the costs of payroll processing on a statewide level. SEFA Campaign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignThe Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an … map (see below) to accompany the report, The Condition of Locally Owned Bridges in New York State . The map allows … The Office of the New York State Comptroller has developed an interactive map to accompany the report The Condition of Locally Owned Bridges in New York State …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateState Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or percentages for tax withholdings that are … Employees Employees with a fixed amount or percentage of Federal, State and local withholding taxes in PayServ … and Estimated Tax), page 3: “Form W-4 includes three types of information that your employer will use to figure your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Comptroller DiNapoli Releases State Audits
… leaves granted to CUNY instructional staff were awarded for authorized purposes and in compliance with requirements. Auditors found that although most of the … but CUNY did not have the required notification forms for one. Auditors identified two accounts that were not on …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 2373
… This Bulletin is Superseded by: Payroll Bulletin 2373.1 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2372
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency … to an employee and the IRS nontaxable criteria for housing is not met, the value of the housing is considered taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsOversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Agencies Bulletin No. 2373.1
… Status: Eligibility Criteria section charts updated to clearly indicate payment eligibility with an attachment added to provide a complete breakdown of October Cycle Qualifying … Bulletin 2373 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2329.2
… breakdown of April Cycle Qualifying Service Dates for each year. Demotion information updated in both the … Bulletin 2329.1 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … for the April 2025 LGS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesCenter Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping … overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155