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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ontario – Board Oversight and Information Technology (2013M-105)
… accounted for them and repaid them timely in accordance with law. The Board consistently adopted budgets with inaccurate estimates for revenues and expenditures, and … or disaster recovery. Key Recommendations Consult with the United States Department of Labor to confirm that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Agencies Bulletin No. 1728
… by Payroll Bulletin: 2419 Purpose To request agency action and explain the use of the New York Retiree Indicator Affected Employees New York … a NYS public retirement system Background At the request of the New York State & Local Retirement System (NYSLRS) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees … with Pay, Leave without Pay) employees eligible for the final reduction in employee contribution effective 4/1/10. … To notify agencies of the final reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementState Agencies Bulletin No. 422.1
… and distributed to employees. When an employee is enrolled in direct deposit, funds are automatically deposited into the … or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are successfully recovered. … or reverse the direct deposit transaction. By enrolling in direct deposit, the employee and any joint account holder …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsOpinion 95-32
… and custodial agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter … Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the General Municipal Law to, … Act must be secured in accordance with subdivision 3 of section 10. The permissible methods of securing public …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Agencies Bulletin No. 1800
… 15-T, Federal Income Tax Withholding Methods , for use in 2020. Additionally, effective December 23, 2019, the … tax withholding. Only new hires paid for the first time in 2020 and existing employees who wish to change their … earlier for new hires until the 2020 Form W-4 is available in PayServ. Once the form is available, agencies can add a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s … of affordable housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. … isn’t the case. HPD needs do a better job of ensuring that apartments are occupied by qualified residents and protect …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Releases Municipal Audits
… most prudent and economical manner and in the district’s best interest. Middlesex Fire District – Fiscal Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… space are likely to influence conversations over the best use of physical space in the coming months and years. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… Project Detail Data (CPDD) report to a Capital Projects Dashboard, but both currently have limited project delivery … projects. This detail is not yet fully reflected in the dashboard. Also, many projects are excluded from the CPDD, … the city shift all relevant project information to the new dashboard, provide regular updates on the status of its …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOther Bulletin No. 73
… 2023 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the … which provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… CostSaving Ideas A Guide to Justice Court Consolidation in Villages and Towns …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 88-22
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (inclusion of … that the town is constructing sewage treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In its applications for aid …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… such municipality to perform in accordance with plans and specifications submitted to him by such municipality, which cost estimates, plans and specifications shall be approved by the municipality in … municipality in accordance with cost estimates, plans and specifications approved by such municipality, if he …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… award a contract to a bidder whose bid varies from the bid specifications, have concluded that a variance which is … 415 NYS2d 413). A bid which varies materially from the specifications is "tantamount to a proposal for new bid … to the terms of payment. The State contract calls for full payment after delivery, while the political …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… be requested by following the procedures outlined in the sub section following this section overview. The following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overview