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Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … policy as required. In August 2011 the Board adopted a resolution stating that although it is understood that the … adhering to the competitive bidding requirements and monitor compliance with the adopted policy before approving …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted … The objective of this review was to provide an independent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Fund Financial Data – 2021 Financial Condition Report
… is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance … funds* reported a combined operating surplus of $15.8 billion, increasing the fund balance to $36.8 billion. The operating surplus included an $8.6 billion …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has … or for Program fees. The Board does not receive interim financial or operating reports, bank statements or bank … include pay rate changes, seasonal appointments, seasonal hires and annual appointments. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Cayuga County – Court and Trust Funds (2024-C&T-5)
… report. The court and trust register did not include two court and trust actions identified in the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andNYSLRS Fact Sheet
… System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members … 481,747 retirees 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: … April 1, 2012 (66.3% of members) PFRS (as of March 31, 2025) Average pension for all PFRS retirees and …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at Mitchell-Lama housing … return to substantiate self-reported income. Additionally, DHCR is several years behind in generating the match between … and their tax records. At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followMinimum Qualifications - Auditors
… its auditing programs. To begin a career with the New York State Comptroller’s Office as a State Program Examiner Trainee , Auditor (Municipal) Trainee … At least 24 credit hours in Accounting and/or Auditing For positions as a State Program Examiner Trainee (Systems) , …
https://www.osc.ny.gov/jobs/qualifications-auditorsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Division of Housing and Community Renewal Bulletin No. DH-32
… pay on or after the effective date of the increases as a result of new military orders, OSC will recalculate the … Inactive employees may be eligible for a payment as a result of the adjustments. If the agency has made an effort …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherOpinion 92-8
… municipality is authorized by law to pay to the state or a county all or a part of the cost of a capital improvement, … cost of a capital improvement undertaken by the State or a county (see Governor's Bill Jacket for L 1951, ch 142, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Division of Housing and Community Renewal Bulletin No. DH-52
… and must be received no later than April 12, 2011 . Please fax corrections to (518) 474-2601 or (518) 402-4949 and send …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-53
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … and Rent Regulation Services Unit (RRSU) and provides for 5 and 10 year* Longevity Lump Sum payments effective … 26, 2011 (Administration). There will be no direct deposit for this payment. Eligibility – RRSU Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 2274
… increase to the employee’s salary. OSC will automatically process salary increases for eligible employees in an … the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was … the employee will receive the trainee 1 (Grade 14) hiring rate OR will hold their current salary, whichever is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18State Agencies Bulletin No. 2371
… Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: The … Codes above and the amount paid will be displayed on the Payroll Register. The corresponding Earnings Description in … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentState Agencies Bulletin No. 2382
… a Longevity Lump Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on years of qualifying service for employees in an eligible bargaining unit and to inform agencies of … from a Longevity Lump Sum Payment Earnings Code LLS based on years at job rate to a Longevity Service Payment Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… and internal controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m