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Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. … payroll and maintaining leave time accruals, resulting in incorrect payments, tax withholdings and deductions for … and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305CUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … dated January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and … in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-83
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular paycheck or direct deposit advice … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Purpose To notify the Division of State Police of the procedure for processing the 2004-2005 payment. … To notify the Division of State Police of the procedure for processing the 20042005 payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Purpose To notify the Division of State Police of the procedure for … in Bargaining Unit 62 Payment Date(s) Payments are to be made in the employee's regular check for pay period … 8 of the Laws of 2001 provides for a $200 lump sum payment to each member holding the rank of Sergeant. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to … recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 … maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersState Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected … To notify the agencies of changes to the file and provide the new file layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataLists
… Local Governments 2025 Data (updated March 2026) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsOpinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 94-24
… to purchase land for a town hall with current year tax revenues and to construct the town hall using such … the construction, all to be paid for with the current year tax revenues, then only that single resolution would be … would be required for the expenditure of any current year tax revenues on the construction. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-10
… in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) … Whether a town may establish a joint human rights commission for the portion of the town located outside …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… required to account. The office of acting village justice is a permanent office required to be established by Village … has only one village justice. An acting village justice is not elected, but is appointed by the village mayor subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … covering a wide range of operational costs, such as equipment, supplies and contractual services for capital … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … To inform agencies of new earnings codes and procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formIX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewComptroller DiNapoli Releases Municipal Audits
… the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town … verification by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did not use competitive methods when procuring goods …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0