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City of North Tonawanda - Financial Condition (2020M-90)
… [ read complete report - pdf ] Audit Objective Determine whether the Mayor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkMargaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Hauppauge Union Free School District – Overtime (2016M-70)
… of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. Background The Hauppauge Union Free School District is located in the Towns of Islip and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Corinth – Investment Program (2023M-146)
… period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead … Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Dutchess County – Court and Trust Funds (2014M-293)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 319
To explain the added selection on the Federal Tax Data 2 panel for the new Earned Income Tax Credit filing status of Married Without Spouse Filing Certificate
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002State Agencies Bulletin No. 2301
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsOpinion 88-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … to permissive referendum requirements, but expenditures from the fund are not subject to referendum. However, where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Are You Vested? And What It Means
… requirements established by your retirement plan. Vesting is automatic; you do not have to fill out any paperwork to … Service (IRS) rules and the Retirement and Social Security Law (RSSL). When you apply to retire, we will notify your employer that your last day on their payroll must be no later than the day before …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansState Agencies Bulletin No. 2325
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … employees not processed automatically, the agency must submit the following information on the Additional Pay page … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCUNY Bulletin No. CU-306
… Purpose To provide agencies with information for the manual processing of the general salary increase and … City University of New York (CUNY) and NYSNA which calls for General Salary and other increases effective August 15, … Salary and shift differential increases may be processed for all eligible salaried and hourly employees for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkCUNY Bulletin No. CU-294
… information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly employees in … of New York and NYSNA which calls for a Ratification Bonus. Effective Date(s) Ratification Bonus Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-york