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Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Fire District Information
… [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationBorrowing Against Your Contributions – State Police Plan
… against your contributions: You must be in active service and have at least one year of member service credit. You must … causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0State Agencies Bulletin No. 1995
… 007369 8159130 Soc Worker 1 007373 8159210 Speech Lan P A Pg C 1 005857 5932510 Speech Lang Pathgst 2 005856 5932320 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… how federal tax changes will affect the state's finances in the year ahead." Tax receipts were below projections … through the first half of the fiscal year before spiking in December, largely due to estimated personal income tax … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: Local Sales Tax Collections Jump for Third Year
… sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released … year-over-year increase at 6.8 percent, the strongest for the region since 2011. The North Country had the second … have typically been robust over the past several years. For the 57 counties outside of New York City, collections …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Police Bulletin No. SP-107
… Affected Employees Employees represented by the NYS Police Investigators Association (Bargaining Unit 62) who … (Bonus) payment for employees who are members of the NYS Police Investigators Association (Bargaining Unit 62) is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentSUNY Bulletin No. SU-326
… Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be paid in … payments are taxable income subject to all employment taxes and income taxes. These payments will be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-303
… Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be paid in … payments are taxable income subject to all employment taxes and income taxes. These payments will be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 1564.1
… This bulletin supersedes Payroll Bulletin No. 1564 . Purpose … To notify agencies of the automatic processing of refunds for deferred compensation contributions in a current calendar … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesControls Over Transportation Services and Transportation-Related Expenses
… Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) has … OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and … while others do not actively monitor these costs at all. Due to the varying processes, certain DDSOs have better …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller Thomas P. DiNapoli, Oswego … New York State Comptroller’s Office for their assistance in this matter,” DiMartino, Jr. said. “With the concerted … an audit by DiNapoli’s office discovered discrepancies in the track’s books. A subsequent investigation found that …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyOut-of-Service Death Benefit – Article 14 Benefits
… one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This vested … notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitCharlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. … Charlotte Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6State Comptroller DiNapoli Releases School Audits
… billing process for nonresident students by determining actual attendance dates. Auditors reviewed 10 tuition …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 601
… Purpose To explain how the OSC e-Government and payroll application (PayServ and Control-D) warnings and time-outs … different times, resulting in different messages/options for users and affecting application availability. To make the best possible use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessions