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Wyoming County Industrial Development Agency – Project Management (2015M-62)
… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… dissolving the Village government and merging operations with the Town of Albion. The Village dissolved on June 1, … and canceled check images. She performed these functions with virtually no Board oversight. This created an … by the Mayor or the Board. Key Recommendations Consult with the Town’s attorney and take the appropriate steps to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… that over-estimated expenditures by almost $2 million, with over-estimating the students with disabilities account comprising almost 68 percent of … Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member Town Board, which … Confer with the Town’s attorney to determine what actions it can take to ensure the Supervisor performs …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Ellicott – Justice Court (2015M-111)
… April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a population of approximately 8,700. The Town … activity, and the full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111State Agencies Bulletin No. 1858
… A second outreach letter will be sent via certified mail to all employees with a 2019 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Obligation debt issued for transportation, environmental and other purposes. “Thanks to strong investor interest in … Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37DiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local governments that operate on a calendar-based … to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said given this year’s inflation factor … municipalities to override the tax cap. The 2% cap for the 2023 fiscal year is the fourth time since 2019 that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Agencies Bulletin No. 2236
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Alden – Town Supervisor (2024M-105)
… Always record collections in a timely manner during 2023, with an average of 40 days between the collection date and … have been completed in prior years. Provide the Board with monthly financial reports as required, resulting in … for those funds. In addition, the Town contracted with an accounting firm to audit the Supervisor’s records, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Professional Development - Auditors
… others. We encourage our auditors to participate in a wide range of professional organizations. Many of our auditors …
https://www.osc.ny.gov/jobs/professional-development-auditorsProtection of Child Performers (Follow-Up)
… facilitates compliance through the use of an electronic permit application system (System) and comprehensive permit requirements for child performers and certification of … issues identified in our initial report. The Department has not implemented either of the two recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialCUNY Bulletin No. CU-568
… Laws of New York amends the Retirement and Social Security Law in relation to the definition of wages earned from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesSUNY Bulletin No. SU-60
… of Bulletin No. SU-60 relating to dues structure changes for employees represented by United University Professions … 3.5% salary increase. To explain changes in the narratives for dues and agency shop fee codes. Affected Employees … OSC Actions OSC will automatically change the narratives for dues codes 222 and 260, along with the agency shop codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17State Agencies Bulletin No. 1115
… State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012