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State Agencies Bulletin No. 1943
… leave will be reported in Box 14 on the employee’s 2021 Form W-2 (Wage and Tax Statement). Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… it to reflect current District processes. The District engaged a third-party asset tracking company to account for … list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric, library … The significant revenue and expenditure projections in the preliminary budget are reasonable. However, based on …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… We’ve come so far since the first Earth Day 46 years ago. Environmental concerns are at the forefront of our daily … Fund, DiNapoli has continually sought improvements in environmental practices and carbon emissions from the … sustainability through audits and in depth reports on key environmental programs such as the effectiveness of energy …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Inventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, … for inventory transactions, and safeguarding of inventory. The audit covered the period from March 2020 through August …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli Releases Bond Calendar for Fourth Quarter
… Dormitory Authority of the State of New York – two bond sales totaling up to $1.25 billion in tax-exempt and/or taxable fixed rate bonds for the month of October, and two bond sales totaling up to $15.9 million in fixed and variable …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Unified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … who are currently receiving or have received SOS earnings since April 2007, will have their SOS earnings increased according to the new bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialOversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. You … those used by the town superintendent of highways, to display a town decal and identification number. You state … implies the authority to purchase and require the display of items of identification on all town property (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and … Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke … in three years. District officials have not established a formal plan stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chittenango Central School District – Financial Management (2016M-294)
… Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Return money improperly residing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Chenango County – Departmental Cash Receipts (2015M-21)
… Purpose of Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Social Security Adjustment – Article 14 Benefits
… your Social Security benefit based on public employment in New York State. It is determined using your wages for service …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentTown of Waterford – Claims Auditing (2016M-154)
… through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is governed by … to review the claims audit process for the period January 1 2015 through January 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Gananda Central School District – Financial Condition (2014M-62)
… by significantly decreasing expenditures or increasing real property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62