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State Comptroller DiNapoli Releases Municipal and School Audits
… Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the … components reviewed, auditors identified 47 (8%) where town officials could consider taking additional steps … components reviewed, auditors identified 14 (10%) where town officials could consider taking additional steps …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 1034
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 936
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsChenango County – Departmental Cash Receipts (2015M-21)
… September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Indigent Legal Services Fund
… no longer has a role in the administration of the Indigent Legal Services (ILSF) distributions. OSC-administered distributions …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Retirement System Membership – Police and Fire Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were … December 31, 2013. Background Madison County is located in central New York and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093CUNY Bulletin No. CU-716
… Dates Effective in paychecks dated August 12, 2021 for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430State Police Bulletin No. SP-155
… forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andState Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … excess fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three … (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-352
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycle