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Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck or direct deposit advice dated … $68.00 PL2 DC-37, Local 1070 SK $70.00 PL3 CWA Local 1180 SD $59.00 PL5 This is a taxable benefit that will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitState Agencies Bulletin No. 319
… IRS at the toll-free number 1-800-829-3676 or visit their website at www.irs.gov to view this publication. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002State Comptroller DiNapoli Releases Municipal & School Audits
… town’s financial operations. Of the 15 asset and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five … was unreasonable and sufficient to cover 50% of the 2022 appropriations. The board also did not adopt realistic … In addition, the city council should be mindful to ensure appropriations are sufficient for any potential liabilities …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… were recorded and calculated accurately. Orange County – Court and Trust (2017M-225) Records maintained by the county … of the water fund. Town of Union Vale – Procurement and Information Technology (Dutchess County) Eight professional … data back up and password security management. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsEldred Central School District – Building Access (S9-26-1)
… 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. … for enhancing security and enabling school officials to manage and monitor entry points within educational …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. Key Findings The Board and … reserve funds identified in this report in a manner that benefits District residents. These purposes include using the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333DeRuyter Central School District – Financial Condition (2015M-119)
… the past few years and has not adopted a fund balance policy establishing the level of unrestricted fund balance to … Key Recommendations Develop and adopt a fund balance policy that establishes an adequate amount of unrestricted fund balance to be maintained, within the legal limit, to meet the District’s needs and provide …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119North Tonawanda City School District – Information Technology (2023M-102)
… City School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide … increased taxation or additional future borrowing. Limit the capacity to finance future capital assets and grants. New … The debt burden of a governmental entity creates fixed costs …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health … and Handling of Revenues (2019-S-15) DOH has generally met the primary objectives of the Patient Safety Center (PSC) regarding data reporting, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsRetirement and Savings Plans Overview – Payroll Manual
… Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a … retirement plan, like a 401(k), where the employee and/or their employer contributes to an individual … and investment performance, not a promised payout. The employee controls investment choices, bears the investment …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity … throughout their businesses not just because it is the right thing to do, but because they will be better …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… your earnings and time worked to NYSLRS. The process for reporting time worked by elected and appointed officials … were worked. In August 2015, this regulation was revised for elected and appointed officials who begin a new or … the revised regulation sets out specific time frames for completing requirements such as your record of activities …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewAccounts Payable Advisory No. 15
… Prior to SFS, agencies filed an AC852 with OSC containing the designated individuals authorized to sign vouchers and … Updating Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with … September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated Voucher Authorizer. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersColumbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353York Central School District – Financial Management (2022M-96)
… plan and comprehensive capital plans. As a result, more real property taxes were levied than was needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96