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Onondaga County – Court and Trust Funds (2025-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the CFO for safekeeping … of internal controls to account for and safeguard these funds. Key Findings Although we discussed minor discrepancies …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… 2019. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 300
… To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All … in the Administration checks dated January 2, 2002 and Institution checks dated January 10, 2002. Tax Tables The … to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 annually. To request a copy of the Circular E, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsState Agencies Bulletin No. 238
… OSC will use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished … are incumbered or "encumbered". The Position Correction Report will be mailed to agencies with the Auditor and Salary … pay period, agencies must terminate the employee or move the employee into an active position. The effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Ordinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitState Agencies Bulletin No. 2248
… Expanded Duty Pay, and to provide agencies instructions for submitting payments not processed automatically. Affected … Overtime for more information. Agencies must continue to use Earnings Code AJR (Adjust Raise) for all other override … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… All employees in the Security Supervisors Unit (BU61 – Arbitration Eligible and BU91 – Non-Arbitration Eligible) represented by C82 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midThe Transportation and Warehousing Sector in New York City
… Analysis Framework, July 2021,at https://ops.fhwa.dot.gov/freight/freight_analysis/faf/ . 2 The transportation and … “Census Bureau to Officially Count Startups in the U.S.,” Bloomberg , November 10, 2021, at … Tax Assessment Roll , May 2022, at https://www.nyc.gov/site/finance/property/property-assessments.page . 42 Haag and …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityDiNapoli Releases August Cash Report
… All Funds spending totaling $54.9 billion over the period was $473.2 million below projections. “The state’s … were $2.8 billion, or 10.5 percent, higher than the same period last year. Year-to-date tax collections were $355.6 million higher than the latest projections and $1.3 billion over initial projections …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … Major expenditures by category include $25.7 billion for transportation, $9.9 billion for health, mental hygiene … However, five years does not provide an adequate planning window for assets that have significantly longer useful …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingNYC Budget Is Balanced but Risks Are Growing
… York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in … tourism revenue set a new record, consumer confidence is at an 18-year high and wages continue to rise, partly due … gaps. The most immediate risk to the city’s finances is the potential impact of the state budget. The executive …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… Wall Street bonuses paid to New York City securities industry … In 2008, the industry lost a record $42.6 billion. “Wall Street is vital to New York’s economy, and the dollars … jobs are created elsewhere in the state’s economy. Wall Street accounted for 24 percent of the wages paid to workers …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Contact Update and Online Help for Local Officials
… standards, audit related communications, etc. To help us reach the right individuals in a timely manner, we … edit, verify and inactivate contact records. Enrollment help can be found here: Online Services Enrollment … Muni Contact Manager account, please contact the LGSA Help Desk at 1-866-321-8503, option 1 or at [email protected] . …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 91-16
… however, generally connotes items such as illustrations, maps, pictures, and varying arrangements of lines of unequal …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7