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South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Hewlett Bay Fire District
… not adopted policies and procedures for remote access and breach notification. The District does not have a formal … a policy for controlling remote access and adopt a breach notification policy. Develop a formal disaster …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
… August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which … including highway maintenance, snow removal, water and sewer, refuse collection and general government administration. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesState Agencies Bulletin No. 2368.1
… 26, 2025. Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Agencies Bulletin No. 2368
… by 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newSeaford Union Free School District – Capital Assets (2024M-112)
… graphics card is a computer component that renders images, videos and animations on a computer screen. 2 We estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Comptroller DiNapoli Releases Municipal Audits
… amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… To be eligible for this benefit, you must retire directly from public service or within a year of separating from … For most members, the maximum number of sick leave days allowable is 165. The additional credit is determined by … this benefit, you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Agencies Bulletin No. 1494
… who are members of OMCE Background The dues structure for the Organization of New York State … is based on the employee's current grade or equated grade. For non-graded employees whose positions are not equated to … Notify affected employees. Agencies are responsible for entering the correct deduction amount for each employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesState 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-taxState Agencies Bulletin No. 1432
… of the agency address that will be displayed on employee Form W-2 for 2015. Effective Date(s) Immediately Agency … NOTE: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2015. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1432-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1514
… agency address that will be displayed on employee Form W-2 for 2016. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … prior to November 18, 2016 .There is a 30 character limit for the agency name field. Please ensure that any changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-taxDiNapoli: Tax Cap at Two Percent for 2019
… allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, municipalities with a fiscal …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019