Search
Unified Court System Bulletin No. UCS-266.4
… submit membership and dues transactions via electronic file submissions to OSC Affected Employees Courts employees … of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain unions submit … membership and dues deductions transactions via electronic file submissions directly into PayServ. Other unions do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollContributing Toward Your Retirement – Special 20- and 25-Year Plans
… 3 (Article 11) Members You are not required to contribute toward your retirement. However, you can make voluntary … You must contribute 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your … must contribute a percentage of your reportable earnings toward your retirement benefits (see chart below) until you …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementCity of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… State Comptroller Thomas P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. … Comptroller’s audit concluded that Denardo could not have committed his crimes if the fire district board enforced …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… totaling $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, … and Sheila Moseley allegedly schemed to exploit Brink’s mother’s death to line their own pockets,” DiNapoli said. “My … in bringing these individuals to justice.” Brink’s mother worked for the Hudson River Psychiatric Center and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerOpinion 88-3
… 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: … Compensation Board. The WCL provides for a different disposition for civil penalties imposed under that statute. … Employers' Fund. As was noted above, however, a different disposition is required for civil penalties imposed under …
https://www.osc.ny.gov/legal-opinions/opinion-88-3City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Comptroller DiNapoli Releases Municipal Audits
… Fire Company – Controls Over Financial Activity (Tioga County) The board established adequate procedures over … expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town officials did not allocate sales tax … funds were properly recorded, deposited and reported. The clerk performs incompatible duties related to cash receipts …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… West Ghent's VFC secretary/treasurer, allegedly fleeced her neighbors of more than $55,000. Thankfully, our … According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position … and the Attorney General's Public Integrity Bureau. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases Municipal Audits
… No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of … specific guidance to the department treasurer. Town of Fishkill – Audit Follow-Up (Dutchess County) The town has … No 1 Clifton Park Volunteer Fire Department Town of Fishkill Hamburg Industrial Development Agency Town of Hebron …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Rockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are … has been experiencing financial condition difficulties in recent years. The general fund deficit has increased from … caused by operating deficits ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Member Contributions – Legacy Reporting
… mandatory and voluntary contributions), please see our Member Contributions page . Required contributions are: All … 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member contributions are treated as employer contributions …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… the financial sector, where he was an equity derivatives trader at JP Morgan, Barclays and Jefferies in New York City …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School District , Pavilion Central School District … State Comptroller Thomas P DiNapoli today announced his office completed audits of Buffalo City School District …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … Town of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger … Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another … an expenditure in an operating fund and a revenue in an internal service fund Record a reduction of receipts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesXII.8.E Payment Assignments – XII. Expenditures
… original contract holder. Payment assignments are commonly due to financing arrangements or to fulfill liabilities to … 25), every assignment of moneys, or any part thereof, due or to become due under a public improvement contract shall affirmatively …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsXIII.8 Overview – XIII. Employee Expense Reimbursement
… to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining … The following contains examples of some of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overview