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State Agencies Bulletin No. 2314
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Retirement …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Language Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followDiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by … on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – … supervisor was unable to verify whether the town received this purchase due to the lack of supporting documentation. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsAddiction Support Services During Emergencies (Follow-Up)
… of individuals being cared for in facilities and on-duty staff when relocation occurs during an emergency. In the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, of … checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid his father’s death and forged his deceased … secured felony convictions against Stephen B. Tuomey and Kelly Tuomey involving the theft of state pension funds,” …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsCUNY Bulletin No. CU-836
… is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programOpinion 89-35
… MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and … ). It must be emphasized, however, that a local law which transfers any of the powers of the supervisor to another … may not be superseded by an inconsistent local law which transfers the power and duty of the supervisor as custodian …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Life Changes: What If I Work After Retirement?
… If you are a retired New York State or municipal police officer employed by a school district as a school resource … to find qualified, non-retired workers to fill vacancies first, and to show why Section 211 waivers are absolutely … or Section 212. However, your prospective employer must first certify to the New York State Civil Service Commission …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… installed in state facilities/buildings. Shipping 55220 Shipping, Postage and Mail Services Costs for shipping … should be charged to Shipping, Postage and Mail Services 55220. The account 55203 will NOT be available in SFY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceVestal Fire Department – Financial Activities (2014M-265)
Vestal Fire Department Financial Activities 2014M265
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Walton – Incompatible Duties (2016M-309)
… appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the view that …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Orange Lake Fire District – Budgeting Practices (2015M-146)
… comparing the previous year’s completed financial activity with the current year’s modified budget and the upcoming …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … reserve accounts. Audit all claims and ensure that each claim contains adequate supporting documentation. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to independent and external auditor reports for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover … the Districts, and as a result, the sewer and water funds owe the general fund $100,020 and $13,745, …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the … properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … audit or retain an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210