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Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. … functions. The County’s budgeted appropriations for 2013 are $45.2 million. The County Sheriff’s Department … Key Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Opinion 89-37
… government (General Business Law, §§40, 41; see Riley v Prudential Society, Inc. , 171 Misc 888, 13 NYS2d 921, affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… for improving operations and governance. They can also identify strategies to reduce costs and strengthen … and gives you the opportunity to provide information we can use to correct any inaccuracies in our report before it … final version of the audit report. What Happens if We Don't Receive Your Response? If OSC does not receive a response …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 1129
… Interface with SFS PayServ will continue to use CAS Cost Centers when posting payroll transactions to SFS. … need to maintain up-to-date information on any CAS Cost Centers in both SFS and PayServ. The link between PayServ and … SFS providing PayServ with a weekly file of all CAS Cost Centers that are active, have been properly mapped in SFS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases Audits
… Department (SED): Wayne County Chapter NYSARC, Inc. (ARC Wayne) – Compliance With the Reimbursable Cost Manual (2020-S-30) ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsOpinion 91-35
… of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The permanent full-time head of the police department … asked whether, consistent with General Municipal Law, §207-m, the chief of police of the village police department …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective … types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and similar motor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOther Bulletin No. 48
To inform the State University Construction Fund of OSCs automatic processing of the April 2019 SCF CSEA 2 Salary Increase and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilFranklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Agencies Bulletin No. 1981
… overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 … Chapter 368 of the Laws of 2018, the limit increases each calendar year. The amount of the increase is based on the … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Other Bulletin No. 24
… Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1938
… for Calendar and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be … State Agencies Bulletin No 1938 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 90-27
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN … how the town and village may proceed to establish a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Available Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… monthly benefit for your lifetime, with the additional guarantee that if you live for less than five years or ten …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsMorristown Fire District – Board Oversight (2025M-101)
… the District without a means to demonstrate its financial standing to the Board, District residents, taxpayers, the … implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Agencies Bulletin No. 1992
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-lls