Search
Member Contributions – Legacy Reporting
… of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … as wages to NYSLRS. Contributions are calculated on the full gross salary. All ERS Tier 3, 4, 5 and 6 normal contributions deducted on or after July 1, 1989, are 414(h) contributions. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsRFQual0002 – Independent Examiner Services (Individual Physicians)
… by the Office of the State Comptroller Issued August 1, 2025 The New York State Comptroller (“Comptroller”) as Administrative Head of the New York State and Local Retirement System and the New York State and Local Police and … view the advertisement, visit the New York State Contract Reporter (CR #2125138). All information is available, is …
https://www.osc.ny.gov/procurement/rfqual0002About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68New York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Comptroller DiNapoli Releases Municipal Audits
… the library’s business manager ensured that individuals on the payrolls were bona fide employees and, as such, were … payment, and has not provided library staff with guidance on procurement methods for professional service providers. …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and … expenditures over the past three years, which resulted in operating surpluses totaling nearly $1.6 million. This has … However, the town justice did not always make deposits in a timely manner and did not perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2XII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is … Check and ACH are the two primary vendor payment methods in the SFS. Manual Check produces a paper check, while ACH … vendor record and selecting the “Payables” hyperlink. Once in Payables, the payment method is displayed under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Police Bulletin No. SP-210
… Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19State Agencies Bulletin No. 2314
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Town of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … increase in fund balance. Furthermore, the Board did not have written multiyear capital or financial plans or a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… is an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectState Agencies Bulletin No. 1507
… by check and direct deposit will be marked as “Cashed” when the check is cashed. There is no impact to direct deposit; when the full paycheck is direct deposit the “Cashed” box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … District did not establish a policy or written procedures to ensure that all overtime hours worked were preapproved, … where overtime can be planned in advance. … The audit was to examine the Districts overtime for noninstructional …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Village of Alfred – Information Technology (2017M-236)
… Key Findings The Village did not have written policies or procedures detailing the acceptable use of IT assets and … of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … a disaster recovery plan and a breach notification policy or local law. Ensure that all necessary Village personnel …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period … maintain accurate accounting records and provide reports to the Board. Implement procedures to ensure that all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227State Agencies Bulletin No. 814
… for the Form AC 1476-P (Report of Check Exchange) have been revised to accommodate additional required … to the address(es) of the recipient(s) must be included on the form. Form AC 1476-P is to be used for payroll … only. Click here to access AC 1476-P form available on the OSC website. Agencies may contact OSC's Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchangeVillage of Cohocton – Cash Receipts (2015M-63)
… were $594,527. Key Findings The Board did not review or certify the relevy list. The Board did not audit the … annual audit of the Treasurer’s financial records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue duplicate …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … computers and servers to display a banner when users attempt to log on. … FabiusPompey Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237