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City of Amsterdam – Budget Review (B25-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Recovery Act; “Act” authorizes the City of Dunkirk (City) to issue debt not to exceed $18.5 million to liquidate the accumulated (actual) … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68City of Amsterdam – Budget Review (B24-5-5)
… benefits between the operating funds using unsupported allocation methods. The City’s proposed budget includes a tax … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each fund are directly related to its operations. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Division of Housing and Community Renewal Bulletin No. DH-27
… Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedDivision of Housing and Community Renewal Bulletin No. DH-55
… 2012 Performance Advance will be automatically updated from 0001 to 2012 . These employees will not receive an … or on a preferred list on March 31, 2012 and who returns from such leave between April 1, 2012 and March 31, 2013 is … to Pay Period 1 (Administration). Correction Sheets are required for employees with Increment Code 0069 or 2222 even …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-55-april-2012-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-52
… of the Laws of 2008 implements the agreement between the State and Rent Regulation Services Unit (RRSU) and provides … Taxes and Deductions This payment is subject to Federal, State, and local income taxes and Social Security/Medicare …
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-49
… Payment will be processed in a separate check dated October 27, 2010 (Administration). There will be no direct … at a base annual salary equal to or greater than the Job Rate for the employee’s current grade; and Did not receive an … whose salary was equal to or greater than the Job Rate of the lower grade and whose salary upon application of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuDivision of Housing and Community Renewal Bulletin No. DH-44
… service, paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Military Leave … are needed.) This form must be used to: Add employees who do not appear on the listing, such as: Eligible employees in … no update for employees with Increment Codes of 1976-2005. Taxes and Deductions This payment is subject to Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-57
… be available: NPAY756 Longevity Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees eligible for the LLS payment as of the … Taxes This payment is subject to Federal, State, and local income taxes and Social Security/Medicare employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor $158,102 to … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCity 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 … the City Controller’s (Controller) office did not create or provide the Council with monthly reports such as … 30 1 or ensure independent audits were completed in a timely manner. The lack of complete and timely monthly and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … Did the City of Mechanicville City Mayor and officials provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mDivision of Housing and Community Renewal Bulletin No. DH-22
… Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in the … Pay Period 15L, the agency may submit Longevity Payments for eligible employees who received a five (5) or ten (10) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdf