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Town of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Alden Central School District – Fuel Management (2024M-90)
… of Alden (Town), the Village of Alden (Village), and the Crittenden Volunteer Fire Company (Fire Company) have keys to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99State Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil Service Employees Association (CSEA), Local 1000, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseMontauk Fire District – Board Oversight (2024M-117)
… and files the District’s delinquent AFRs and files all subsequent AFRs with the Office of the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 2194
… to their agency payroll office for response. OSC will not release any payroll information to an employee or their … a completed, notarized Personal Privacy Protection Law Release form. OSC will continue to respond to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsOvertime Limits for Tier 6
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 6 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Housing Assistance – Federal Funding and New York
… and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from subsidized housing programs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceVillage of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Opinion 92-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the subpoena; the proceeding relates to activities arising from the volunteer's duties; and the volunteer is not the … and it is immediately present whenever and wherever, from the opening to the adjournment of the sitting, these …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 98-1
… a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, … of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New York State Legislative …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … the purposes for which the monies may be expended, we do not believe that the decision should be read as construing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6XII.6.I Paying a Non-State Employee – XII. Expenditures
… guidance about: Determining employee status when making a payment to an individual who provided services to the … be used “as is” or as a template to create a determination form specific to the Business Unit’s needs. … IRS determine the worker’s classification by filing IRS Form SS-8. Attachment C – IRS Publication 963, Chapter 4, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchase equipment, machinery and apparatus, subject to a number of provisions intended as safeguards against potential …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 89-32
… by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- … entered into before the treasurer was elected to office and that the treasurer acquired her interest in the … Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated … ). Background CUNY is the largest urban university in the United States, consisting of 24 institutions. The CUNY … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followComptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to … the center. Further, the board received only one offer for the property, did not use a real estate broker to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0