Search
Who to Report – Enhanced Reporting
… Retirees (from any of the eight public retirement systems in New York State) working for you under Sections 211 or 212 … at a later date, saving you considerable time and effort in the future. Employers report data for retirees so we can …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportDiNapoli Releases Bond Calendar for Fourth Quarter
… the month of December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterProject Tracking Systems and Economic Assistance Program Evaluations
… Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and … About the Program ESD is the chief agency responsible for the coordination of the State’s economic development … was completed in early 2019. ESD budgeted $2.9 million for the implementation and support of Dynamics, and as of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $5.05 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … payments from the undisbursed restitution account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway … §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… Union Free School District – Leave Accruals (Suffolk County) District officials did not properly account for leave … Technology (IT) Assets and Network Access (Herkimer County) District officials did not maintain appropriate IT … The board and district officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… independent contractor services. To determine if a person you hired is an employee or an independent contractor, you … chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation … earnings limit. If you are hiring a retiree and they have questions about post-retirement earnings limits, they …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsUlster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Crown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the … located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Constitutional Debt Limit
… much debt a local government or school district can incur. For counties, cities, towns and villages: The debt limit is a … of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain … excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitTown of East Otto - Information Technology (2018M-156)
… and formalize backup procedures. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-177
… the new deduction code 550. Boston Mutual will submit all transactions for enrollments, cancellations and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeUnified Court System Bulletin No. UCS-125
… Purpose To notify the Unified Court System of the modified … Agency Actions No agency action is required. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-124
… Purpose To notify the Unified Court System of the modified … the applicable effective date and flat amount. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-program