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Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Operational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Agencies Bulletin No. 300
… System calculates taxes based on the annual table. Advance Payment of Earned Income Credit In 2002, employees whose … is less than $29,201 may be eligible for the advance payment of the Earned Income Credit (EIC), with a maximum … must complete a new W-5, Earned Income Credit Advance Payment Certificate each year. Copies of the forms may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … list of businesses or update the inventory of devices. All six complaints did not include documentation to show the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Opinion 2001-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Maintain My Payroll Contact Information
… Coming Soon Find directions for modifying contacts on the Contact Update Online Help …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationOpinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the library and firms which employ relatives of library officers and employees. This is in reply to your letter … between the municipality and a firm, partnership or association of which the municipal officer or employee is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Comptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and 110 various computer accessories and warranties for member public libraries. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… designated beneficiary if you have completed at least one year of service since last joining the Retirement System and … any other means while receiving those benefits; or Within 12 months of the last date you were receiving salary, on an …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitState Agencies Bulletin No. 877
… Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To explain the conversion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directState Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be used as the return address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andDiNapoli Statement on His Placement Agent Ban Becoming Law
… Cuomo signed DiNapoli's legislation to prohibit the use of placement agents or intermediaries by the New York State … State Comptroller, I undertook a comprehensive review of the state pension fund's operations to restore its … involvement with investment decisions. New York was one of the first states in the nation to completely ban them. I …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law