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State Agencies Bulletin No. 1597

… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 for 2017. … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-tax

City of Fulton – Fiscal Stress (2013M-310)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

Travel Advisory No. 3

… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

State Agencies Bulletin No. 1767

… of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for 2019. … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-tax

Jamestown City School District – Financial Condition (2015M-120)

Jamestown City School District Financial Condition 2015M120

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

… and posting a  Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a  … to the governing board, you may submit a draft to NYSLRS for review to make sure it is completed correctly. You can  … must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period … The Town of Dresden is located in Washington County and has approximately 330 year-round residents and approximately 3,000 summer residents. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Town of Saugerties – Claims Auditing (2024M-144)

… (Board) properly audited claims and authorized credit card purchases. Key Findings  The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Oneonta City School District –Financial Condition (2013M-165)

… District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

City of Olean – Budget Review (B1-15-2)

… revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … the significant revenue and expenditure projections in the proposed budget are reasonable. The City has made progress in …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… and pension costs. Key Recommendations  Ensure overtime is properly approved, documented and monitored. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Village of Sidney – Financial Activities (2023M-14)

… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Montauk Union Free School District – Information Technology (2022M-137)

… or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… does not address the PLS, the member will receive the PLS distribution at retirement and only their portion will be … and the ex-spouse wants to receive a portion of the PLS distribution, the DRO will need to be revised. NYSLRS will … DRO to provide the ex-spouse with a portion of the PLS distribution. Otherwise NYSLRS will process the PLS as …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Asset Forfeiture Escrow Fund

… Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture … by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on October … and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal … $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient … revenues due. Key Recommendations Ensure that the Director of Business Services and Treasurer assign financial …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

City of Olean – Budget Review (B1-13-2)

… for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1132 …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview