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City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … audit report. Understanding the Audit Area The Common Council (Council) is responsible for managing and controlling …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases Municipal Audits
… Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not … detection by officials. As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty … network and application user accounts were not properly managed. Auditors also determined no disaster recovery plan …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water ordinance did not provide a clear, consistent and equitable basis for billing property … treasurer’s records as required in the bylaws. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and completed timely and within budget. Office of Victim Services (OVS): Controls Over Selected Expenditures … controls generally ensured that its expenditures for crime victim compensation claims, grants, and forensic rape … made only to eligible victims and providers for eligible victim services. However, auditors identified minor …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have … score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate … score this year with Addison going from 53.8 to 61.7 and South Dayton going from 47.5 to 55.4. The system, which has …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… greater transparency for nondiscretionary costs that it does not have direct control over to help the public, policymakers and … spending rose to $41.6 billion in FY 2022, an increase of $7.4 billion from FY 2015. As a share of total …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report … the transparency of the operations of local governments. State and local policymakers and the public can access this … are required from all local governments; Constitutional Tax Limit (CTL) forms, which are required from all counties, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have … (Steuben); Millbrook (Dutchess); Oriskany (Oneida); and South Dayton (Cattaraugus) are designated as being …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressState Police Bulletin No. SP-217
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … New York State and NYSPIA and provides for an increase to the bi-weekly 8 Year Seniority Payment amount effective … the bi-weekly 8 Year Seniority Payment as of the effective date of the payment and have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … prepares, files and makes the AFR available to the public. With a population of 92, Town officials budgeted a total of … records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5State Agencies Bulletin No. 1933
… information: Earnings Code: LLS Effective Date: 10/01/2021 OT Eff Date: 10/01/2021 Annual Addl Earnings: $1500 or … Payroll Status is Leave with Pay with Action/Reason Codes PLA/19P (Paid Leave of Absence/EPSLA PD LV PARTIAL) and … LLS: Earnings Code: LLS Effective Date: As defined above OT Eff Date: Same as Effective Date Annual Addl Earnings: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2047
… or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment … 2022 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay, or on an Unpaid Military Stipend Leave in a BU02, BU03, BU04, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-121
… 2022 DC 37 RRSU LLS payment and provide instructions for payments not automatically processed. Affected Employees … rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 60 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2381
… inform agencies of OSC’s automatic processing of the April 2025 M/C LLS Payment and provide instructions for payments … of the Budget Bulletin D- 1154 provide for payment of the 2025-2026 Longevity Payments effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2381-april-2025-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 2370
… newly appointed to the title of Correction Officer Trainee, Correction Officer Trainee (Spanish Language), and Correction Officer (advanced … The new employee must be appointed as a Correction Officer Trainee, Correction Officer Trainee (Spanish Language) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communitySUNY Bulletin No. SU-379
… Purpose: The purpose of this bulletin is to provide agency instructions for OSC’s automatic … 21P; and An existing Contract Pay record effective prior to 08/14/2025. The Contract Begin Date is 08/14/2025 and the … is complete. Comp Rate Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-312
… have: A Payroll Status of Active, Leave With Pay, or Leave of Absence; and A Comp Rate Code of 21P; and An … have been Hired, Rehired, Concurrently Hired, Transferred, or had a position change with an effective date of 08/19/2021 or later. Note: If the employee already has a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-364
… Purpose: The purpose of this bulletin is to provide agency instructions for OSC’s … Eligibility Criteria: Employees in 21P positions as of 08/15/2024 and CAL positions as of 09/01/2024 are eligible. OSC Actions: Automatic … The purpose of this bulletin is to provide agency instructions for OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-364-2024-restoration-contract-pay-and-additional-pay-suny-21p