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Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the … Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Pearl River Fire District – Purchasing (2016M-407)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed. District personnel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is … by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andWestchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to evaluate and explore ways to reduce expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment rate has fallen to 4.2 percent, the lowest level in 42 years, but financial risks for the city persist, … The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 billion in FY …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownCUNY Bulletin No. CU-733
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY rate … dated January 20, 2022, provides for retroactive increases to the hourly rates effective 09/25/2020, 03/17/2021, and … 09/25/2020, 03/17/2021, and 11/01/2021. Transactions to process these retroactive rate increases may be entered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2021 … Department ID, employee name, and the complete NYS EMPLID number of all employees for whom OSC should uncheck the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll … Verification Report) are affected. Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and SSN on their employees’ Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2001
… (Internal Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … PayServ with the new Federal and New York tax requirements for 2022. OSC continues to use the Percentage Method on an … Limit Mileage Rates Individual Taxpayer Identification Number (ITIN) Renewal/Expiration Adoption Credits Tax Rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… New York’s system should collect information that includes age, race, ethnicity, insurance, neighborhood of residence …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… fiscal outlook has improved since January as revenues have surpassed the city’s expectations, supported by the … revenues would be unlikely to close budget gaps as they have in the recent past. One key source of savings that … recurring underbudgeted expenses, including costs the city does not have unilateral control over – such as public …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesPartial Lump Sum Payment – State Police Plan
… you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement … available percentages are based on the number of years you have been eligible to retire. The chart below outlines when … will be reduced by the percentage of the PLS option you have chosen. If you choose a different payment option, it …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentState Agencies Bulletin No. 1026
… Begin Date. Earn Code: D40 or DH4 Hours: Enter the number of hours to be paid. Payroll Register and Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… while also preserving open spaces. However, farmers face a number of challenges, from declining milk prices which can …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets