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Albany Public Library – Leave Accruals (2015M-293)
… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through June 30, 2014. … district and two sewer districts. Budgeted appropriations for 2014 totaled approximately $10.4 million. Key Findings … and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 89-39
… member who is also an employee of the insurance agency with which the town contracts for insurance coverage would … to purchase insurance coverage from an insurance agency with which the board member is employed. You state that the … further state that the town would not be dealing directly with the branch office which the board member manages and …
https://www.osc.ny.gov/legal-opinions/opinion-89-39VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information … zero. These corrections should be coordinated for approval with OSC-BSAO by emailing [email protected] . … bank account numbers or check copies. If an attachment with PPI is necessary, then it should be redacted prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOpinion 91-44
… "a paid elective official of the State or paid member of a public legislative body or other local elective official ..." … regard, we note that 4 NYCRR 73.1[c][1][ii], authorizes school board members to be covered under the State health … that the total cost of participation is borne by the school board member. We defer to the Civil Service Department …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 2003-1
… is to authorize the town board to charge the extension with a "fair share" of the cost of those facilities that are … setting forth a procedure for a town board, in connection with a proceeding to extend a district or consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Real Property Tax Cap - Local Governments
… – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsState Agencies Bulletin No. 1669
… an employee accessing NYSPO claims exemption from federal withholding as well as a new Locked Query for payroll … if they claim exemption on the Form W-4 Employee’s Withholding Allowance Certificate, OSC has created the … to monitor their employees claiming exemption from Federal withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionOverview – State Police Plan
… of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of your highest … years used in the FAE calculation; and Lump sum payment for accumulated sick leave at time of retirement beyond 165 …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewState Agencies Bulletin No. 1192
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … and include your five-digit Department ID number(s) along with the correct agency name/return address in the e-mail. … Statements for 2012. OSC Actions OSC will update PayServ with the agency name and address provided. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… State Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire … January 1, 2008 through December 31, 2013. In accordance with the contract, United was required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … and include your five-digit Department ID number(s) along with the correct agency name/return address in the e-mail. … Statements for 2011. OSC Actions OSC will update PayServ with the agency name and address information provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxMorris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement … they planned to initiate corrective action. Appendix B includes our comment on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Wallace Fire District – Board Oversight (2024M-126)
… financial operations. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of … records. The audit included four recommendations to help officials monitor and improve the Town’s capital … none were implemented. … The purpose of our review was to assess the Town of West Senecas Towns progress as of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fSUNY Bulletin No. SU-52
… Employees Inactive employees (and leave without pay) with active deductions in bargaining unit 28 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Lodi – Town Hall Capital Project (2024M-130)
… C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services … of service for the lowest possible cost. To determine if your community’s system of collection is the most … over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Agencies Bulletin No. 572
… to view corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each … Report The NPAY776, Correction Report, will be sorted in name order alphabetically and contain the following fields: OSC Contact Action, (Change, Delete or Add) Earn Code Earns Begin Date Earns End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-page