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State Agencies Bulletin No. 1987.3
… must use overtime factor .00120 in the calculation when submitting any payments using Earnings Code OTO – OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19873-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli Releases Mid-Year State Cash Report and Review
… Personal Income Tax (PIT) collections in April. Since then, tax growth has generally been relatively strong. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewCity of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for stealing court fines, was sentenced today to five years prohibition and full restitution of $63,636 in … balances are a cornerstone of good government, no matter how small the office. I thank Acting District Attorney …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are facing. … stress. Below is an interactive map showing the percentage of municipalities that received a fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTier 1 Death Benefits – Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) as of your date of death. …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – New Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) as of your date of death. …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) as of your date of death. …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of … your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) as of your date of death. …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsOpinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … sends the message that there has to be one set of rules for everyone, no matter how rich or powerful, and that those … "Those involved in this scam have been held accountable for their wrongdoing and this should serve as an example of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfTown of Croghan – Financial Management (2014M-340)
… Town of Croghan – Financial Management (2014M-340) Purpose of Audit The purpose of our audit was to review the Town’s financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to analyze financial trends. Understanding … Board appointed a Supervisor’s Accountant (Accountant) to make journal entries, reconcile the bank accounts and file …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160City of Amsterdam – Recreation Department (2023M-29)
… a substantial risk that not all collections were remitted to the Treasurer’s office . For example: The total projected … in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, before being … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Unified Court System Bulletin No. UCS-266.3
… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.1
… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payrollTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209