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Software Management (2015-MR-3)
… inventory lists. Monitor users to ensure compliance with the acceptable use policy and review College computers …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Jefferson County – Court and Trust Funds (2022-C&T-6)
… the depository (bank used to hold court and trust money) with an itemized list of each court action and other required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Central Islip Union Free School District – Financial Management (2013M-380)
… amount of the District’s unexpended surplus funds complies with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… district. The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances …
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)
… in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …
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)
… the Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written …
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)
… The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 1660
… Employees will continue to see their year-to-date (YTD) Agency Shop Fee deduction reflected on their pay stub … $0.00 current Agency Shop Fee deduction amount and a $0.00 YTD balance reflected on their pay stub through the end of … become a union member will see the appropriate current and YTD union dues deductions reflected on their pay stub. No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnified Court System Bulletin No. UCS-112
… a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 ) and Agency Shop Fee (Code 210 ). …
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
… directly to the appropriate campus. This will eliminate creation of a check for the student which must be signed over … the campus in order to offset the balance on their student account. This new deduction code is limited to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Comptroller DiNapoli Releases Municipal Audits
… The county legislators did not monitor compliance with the county’s acceptable use policy, and did not adopt …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1196
… agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 2050
… one or more factors. OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineState Agencies Bulletin No. 1974
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… government support. These services are financed primarily with real property taxes. The Village is governed by the …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… technical errors; or exceeds the tax cap without complying with cap override rules. Reserve funds are then applied to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 90-41
… board of trustees has the power to make a determination with or without a petition on the method of allocating the … for the optional construction of sewers in a village, with the cost to be borne entirely by the village, entirely … at the expense of the benefited property in accordance with the procedural requirements of Village Law, §22-2200 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 92-6
… or implied claim, account or demand against or agreement with a municipality (see General Municipal Law, §800[2]). An … to disclose her interest in those contracts in accordance with section 803. Although the clerk would not have an … the spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 95-19
… years to be amortized and paid to the Retirement System, with interest, in annual installments over a prescribed … number of years. These provisions also provide employers with the continuing option of prepaying the amount to be … also provides that the prepayments must accumulate with interest and be applied against future pension …
https://www.osc.ny.gov/legal-opinions/opinion-95-19