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Village of Spencer – Financial Condition (2013M-119)
… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected … financial report with less cash reported than the actual balance available. Available fund balance was also significantly underreported and several …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Belmont – Water and Sewer Operations (2014M-101)
Village of Belmont Water and Sewer Operations 2014M101
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, … deficits of $24,853, and $31,823, respectively, and the lighting district fund had unexpended surplus funds of only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… and procedures to provide guidance to Town officials on how to process and distribute payrolls. Although the Supervisor stated that he signs a payroll certification page for each payroll; he does not review the payroll records for any errors. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Candor – Fund Balances (2014M-157)
… of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnified Court System Bulletin No. UCS-112
… 35 hr ASL Adjust Supp Loc ASO Addtl Sft Comp UCS Override BSA Back Salary Award CLS Courts Location Sup JLO Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit … To allow SUNY to utilize a new deduction code exclusively to transmit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… report - pdf] [read 2022 report - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, … The purpose of our review was to assess the Port Jervis City …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fState Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. County of Greene – Information Technology The county legislators did not monitor … acceptable use policy, and did not adopt Information Technology (IT) policies. County legislators did not adopt a … more than neighboring towns and requires 37 percent of the revenue of the funds servicing this debt. The also board did …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1974
… 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … January 1, 2022 will remain at the same amount for the calendar year 2022. Dues amounts for part-time, annual … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … January 1, 2021 will remain at the same amount for the calendar year 2021. Dues amounts for part-time, annual … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineState Agencies Bulletin No. 1196
… this bulletin. Effective Date(s) Paychecks issued prior to November 1, 2012 are due immediately . Pay Checks Issued On Must be Received By OSC No Later Than November 1, 2012 November 7, 2012 November 16, 2012 November 15, 2012 November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… including street maintenance, snow removal, street lighting and general government support. These services are …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 90-41
… 10 Opns St Comp, 1954, p 30). October 16, 1990 Donald E. Todd, Esq., Village Attorney Village of Pulaski …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6