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State Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the … 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryOpinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … from voting on such matters. Even if the fire district's code of ethics does not require disclosure, abstention and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the Court’s financial activities for the period January 1, 2012, … April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Objective Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable … action. … Determine whether Northeastern Clinton Central School District District officials applied for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… 1, 2022 through September 30, 2023.However, the manager’s duties were not segregated, and he did not maintain … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… expenses reported on the CFRs. NYL disputed claims that it does not adhere to the manual's requirements and that it …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfXIV.13 Prompt Payment Interest – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestTown of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 through … October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention … to require the fire company, at the fire company's expense, to provide any insurance protection which the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12City of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117City of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address safety-related issues at all of its train stations … incidents at the stations, including, but not limited to: How the incident is routed to the Engineering Department, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … C includes our comments on issues raised in the District’s response letter. … Determine whether Johnson City Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andState Agencies Bulletin No. 1980
… Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fCUNY Bulletin No. CU-688
… Purpose The purpose of this bulletin is to notify agencies of an … Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesVillage of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 through … 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18