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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… and financial plans. The Fire Chief (Chief) oversees all firefighters and other administrative staff and is … fund balance totaled $971,000 as of December 31, 2024. If all five vehicles at or beyond their useful life estimates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Municipal Audits
… supporting documentation to ensure debit card transactions are for appropriate department purposes. Real Property Tax … and expenditure projections in the tentative budget are reasonable. However, the village budgeted $4.2 million in …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2369.1
… and exchange requests through PayServ. These requests are then reviewed and approved or denied by OSC. As a result of changes to how these requests are processed, stop payment requests can no longer be … has been confirmed by the bank, replacement payroll checks are processed daily through SFS. These checks are mailed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23691-request-stop-payment-replacement-reversal-or-exchange-new-york-stateTown of Union – Transparency of Fiscal Activities (S9-25-40)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Opinion 91-3
… superintendent of highways, to display a town decal and identification number. You state that the superintendent of … authority to purchase and require the display of items of identification on all town property (see 1987 Opns St Comp … that the town highway vehicles display a town decal and identification number would not, in our opinion, impair the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 93-10
… and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to … LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the determination of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… protect their IT resources, including data, if they do not know what resources they have and where those … closely track their license usage to help ensure they do not inadvertently utilize software in a manner that might …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesCUNY Bulletin No. CU-837
… eligibility criteria are impacted: Bargaining Units AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum of … Term of 2023-2027, part-time employees may be eligible for a one-time Ratification Bonus Payment. This one-time … eligible for the Ratification Bonus, employees must: Be a part-time employee at a college or school other than a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 1988
… in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … job location is within the five boroughs of New York City (NYC) (effective December 31, 2018) will continue at $15.00. … Period Type Effective Date Check Date Institution 21 Current 12/31/2020 01/14/2021 Institution 21 Lag 12/31/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as … and cost savings will allow the city to restore funding for two police classes that were canceled last year and make up for cost overruns on cash and rental assistance, which …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemMandatory Contributions – Enhanced Reporting
… covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 members covered under RSSL Article … in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in Tiers 5 and 6 may not …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsExamination of Island Peer Review Organization
… approval by the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130York Central School District – Network Access Controls (2022M-93)
… complete report – pdf] Audit Objective Determine whether York Central School District (District) officials ensured … Determine whether York Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Owego - Water Fund Operations (2021M-205)
… non-revenue (lost) water, 12 percentage points above the national average. Key Recommendations Ensure that … and approve all adjustments prior to implementation by the utility department in accordance with the local ordinance. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205