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Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… of Auburn (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Auburn City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… and surcharges and $42,000 for bail. Key Findings Court personnel did not complete monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60DiNapoli Tracks State and City Spending Related to Asylum Seekers
… tool to monitor emergency spending related to assistance for asylum seekers by New York state and New York City. State … million in State Fiscal Year (SFY) 2023-24 on resources for asylum seekers through Sept. 30. New York City’s … “New York City and state are facing substantial costs for helping people seeking refuge in this country and needing …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersState Agencies Bulletin No. 346
… the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. … the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingState Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and … Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the following … must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2001 11/01/2001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency … (Institution) 1/4/08 (Administration) Processing Rules for Returning Checks According to the instructions on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a fifth consecutive …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026CUNY Bulletin No. CU-719
… deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr Bef Tx BTX19D Metro+ Fam Std Full Rdr Bef Tx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceState Agencies Bulletin No. 147
… earnings code Affected Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … that full hours were worked, except for time charged to accruals for vacation and other leave time. For good … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDiNapoli Releases Bond Calendar for Fourth Quarter
… of the State Comptroller. The prospective fourth quarter calendar includes anticipated bond sales by the following … of New York Mortgage Agency. The detailed forward issuance calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Money from unused gift cards issued by New York businesses is turned over to the State Comptroller’s office as abandoned … These may include charging: Service fees when the card is purchased; Dormancy fees if the gift card is not used within a certain period of time; Fees to call and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… on gift cards this holiday season for details about fees and expiration dates. Unused gift cards issued by New York … or spending gift cards can help you avoid unnecessary fees and protect your money. If you have old gift cards that you … card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli Releases Bond Calendar for Third Quarter
… of the State Comptroller. The prospective third quarter calendar includes anticipated bond sales by the following … of New York Mortgage Agency. The detailed forward issuance calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-bond-calendar-third-quarter