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Vested Retirement Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitEthics Oversight (2020-MS-1)
Determine whether local governments used resources to implement certain ethics oversight standards
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Opinion 88-49
… Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make motions at … dismissal. VILLAGE LAW, §§3-301(4); 4-400(1)(a): A village mayor may make motions in the same manner as any other member … to your letter concerning the authority of the village mayor to remove members of boards or commissions. In a …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Adoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … provides subsidy payments to assist adoptive parents in the care and support of these children. We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followOperational Advisory No. 8
… letter advising them to negotiate the check or request a replacement check from the issuing Agency. These letters … if action is not taken to negotiate the payment or seek a replacement check. Historically these letters have been sent … notifies the payee to negotiate the check or request a replacement check from the issuing Agency. If these steps …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421State Agencies Bulletin No. 1983
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 19, 2022 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 1879
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 20, 2021 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
Five major US companies have agreed to disclose their political spending under agreements reached with the New York State Common Retirement Fund New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), … Emergency Check Production …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventState Agencies Bulletin No. 1197
… Affected Employees Users of the PayServ system Effective Date(s) 12:00 p.m. (noon) Friday, November 9, 2012 through 6:00 a.m. Tuesday, November 13, 2012 Background OSC is converting the … 12:00 p.m. (noon) Friday, November 9, 2012 and 6:00 a.m. Tuesday, November 13, 2012. OSC Actions OSC will execute the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingTown of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… government sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same … this year is higher than the 3.8% average growth rate seen from January to September for the 2010 to 2019 period of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearPolice Property Room Inventory (2014-MS-4)
… have established appropriate controls over property room inventory for the period January 1, 2012 through December 5, … properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 municipalities we audited. Items … Monitor activity in the property room. Improve the inventory tracking and disposal process by clearly …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees … Overview Transactions such as hires, rehires, returns from leaves, and promotions, that are entered into the … certification is required. When this occurs, information from the Job Data record will default, and the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsLicense Fee Revenues (Follow-Up)
… in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City Department of … Department of Consumer Affairs: License Fee Revenues (2010-N-1) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August … $67.9 million compared to the same time last year. “Local sales tax collections in August continue a pattern of … County had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update