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DiNapoli: State Should Improve Financial Literacy Efforts
… that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, nor is there a shared definition of “financial literacy.” For example, DFS, which is the designated clearinghouse for all agencies’ …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Participation in the Program – Contribution Stabilization Program
… you must complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to … How the Program Works page carefully before you submit a form to participate in this program. Withdrawing from the … plus interest; and Submit a Termination Request form. To withdraw from the program, an authorized person from …
https://www.osc.ny.gov/retirement/employers/csp/participation-programAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that … condition and in accordance with the terms and conditions of the purchase agreement. The agency must complete the … was received, the quantity or amount received, the date of receipt, and who received the goods or services. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Town of Worth – Audit Follow-Up (2014M-323-F)
… ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report … The purpose of our review was to assess the Towns progress as …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of Boylston – Procurement (2021M-56)
… annually, the last time the Board reviewed the policy was in 2012. The procurement policy does not require Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with … is obtained and retained as required. Ensure evaluations of professional service providers are performed as required. …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Caneadea – Fund Balance Management (2020M-145)
… effectively managed fund balances. Key Findings The Board did not effectively manage fund balance and spent down fund … 71 percent. The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Next Generation 911 Services
… Objectives To determine if the Division of Homeland Security and … of Information Technology Services (ITS) has controls in place to ensure that data used by 911 systems is adequately secured … To determine if the Division of Homeland Security and … overseeing the development and implementation of New York States Next Generation 911 plan and determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesState Agencies Bulletin No. 2060
… identification number (TIN). OSC reserves the right to pass along any penalties imposed by the IRS to any State … that the employee’s correct SSN has been entered in the National ID field in Personal Information as follows: … a Person. On the Biographical Details tab, the National ID field must be populated with the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an … To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the … from January 1, 2002 to December 31, 2013. Background New York City (City) and the Port Authority of New York and New …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseSUNY Bulletin No. SU-251
… effective date of 10/19/2017 and the goal amount provided on the file. The new effective-dated row will reflect: The … codes 404, 408, and 415 will be reflected in Box 12E on the employee’s form W-2 for tax year 2017. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredProtection of Managed Pollinators (Honey Bees)
… among other issues, invasive pests and diseases (including American foulbrood – a highly contagious and very destructive … effort, with the Department primarily responsible for managed pollinators, typically honey bees. Honey bees are … to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being shipped into …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesNew NY Broadband Program
… by the end of 2018. ESD’s Broadband Program Office (BPO) is responsible for managing the Program, which includes … 2021. Currently, BPO states that broadband Internet is available to 98.95% of the State. Key Findings BPO … until December 2022. BPO’s assertion that broadband is available to 98.95% of the State is overstated as it’s …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programNew York State Artificial Intelligence Governance
… generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using AI to aid their … operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … by State Entities (e.g., State Agencies). Key Findings NYS does not have an effective AI governance framework. While …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceXV.6.A Split Payroll – XV. End of Year
… or days Chargeable to Appropriation Budget Reference 2025-26 Institutional April 2, 2026 90%/9 days 2025-26 10%/1 … days 2026-27 50%/5 days 2027-28 Institution Payroll Payday is the Thursday following the end date of the payroll period. Administration Payroll Payday is the Wednesday at the end of the payroll period. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollState Agencies Bulletin No. 2141
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit … The purpose of this bulletin is to notify agencies of the 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesState Agencies Bulletin No. 2247
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 pensionable overtime earnings … of 2018, the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending … dated July 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable OT earnings limit for plan year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesState Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS … Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employees