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Village of North Haven – Collections (2024M-99)
… ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not … were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99State Agencies Bulletin No. 2194
The purpose of this bulletin is to inform agencies of revised procedures for requesting payroll information related to garnishments and other deductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90State Agencies Bulletin No. 2299
… 79, 87 and 97 are affected. Effective Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC … January 1, 2025 will remain at the same amount for the calendar year 2025. Dues amounts for part-time, annual …
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)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social Security Law limits the amount of … pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and Fire …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases totaling $70,042 were not adequately supported, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents Average Monthly Hud …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceEmployer E-News Archive — 2025
… latest Retirement System member and retiree news. June 2025 Coming Soon: A More Efficient Way to Report Retroactive … Reminder Make Sure New Members Designate Beneficiaries Online Set Up Your Enhanced Reporting Transition Plan Today … Earnings Before You’re Billed Search and Manage Retirement Online Notifications Make Sure You Have the Correct Security …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Opinion 2000-6
… department rests with the village (see also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of foreign … Law §§9104[a][4]; 9105[d][2],[E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that … of the department or company (see, e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 89-32
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-9
… defined to be 'an organized body, with defined powers, meeting at certain times and places for the hearing and …
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 …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 90-60
… was defined as the situation "where you have a private developer in effect put the whole package together, and in … contract entered into between a municipality and a project developer for construction of a solid waste management-resource recovery building by the project developer at a cost of $5,000 or more to contain provisions …
https://www.osc.ny.gov/legal-opinions/opinion-90-60XII.6.I Paying a Non-State Employee – XII. Expenditures
… must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. … incurred in the performance of their official duties. For overnight travel, non-salaried Public Officers may receive a … the State Comptroller Travel Manual . The fixed per diem rate (as opposed to the receipted rates set forth in Method …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of Audit The purpose of our audit was to examine the City’s internal controls over cash receipts for the period January … 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … 31, 2012, City Departments other than the Treasurer’s office collected and reported cash amounting to $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324