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State Agencies Bulletin No. 2377
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Division of Housing and Community Renewal Bulletin No. DH-136
… agencies of OSC’s automatic processing of the October 2024 DC 37 RRSU LLS payment and provide instructions for payments … processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, 0610, 0710, … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2024-2025 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-349
… inform agencies of OSC’s automatic processing of the April 2025 UCS Increments and Longevity Increments and provide … eligibility criteria may be eligible to receive the April 2025 Increment or Longevity Increment as indicated below: … “Satisfactory” to be eligible for an increment in April 2025. Employees must have completed four or eight years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 2340
… Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… 23 credit card claims (685 purchases) totaling $179,716. 226 credit card purchases totaling $54,359 did not have …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Border City Hose Company – Financial Oversight (2025M-39)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Copiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114City of Hornell – Business Improvement District (2018M-38)
… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Pelham Union Free School District – Information Technology (2021M-134)
… established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, and … established adequate controls over user accounts to help prevent unauthorized use access and loss and adopted an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newNassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Town of Plattekill – Information Technology (2025M-132)
… user accounts that were assigned to former Town employees with separation dates between November 17, 2016, and December … into a written contract or service level agreement (SLA) with the Town’s IT service provider. Sensitive IT control … safeguarding IT resources. Town officials generally agreed with our recommendations, and their response is included in …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Town officials did not take meaningful actions to implement corrective action. Of the seven audit …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as … in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of Russia and to …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdf