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Selected Aspects of Discretionary Spending
… support overall objectives. The audit identified a total of $543,400 of Authority spending that was discretionary in nature. Each … have formal policies and procedures specifying which types of discretionary spending are appropriate and the dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Town of South Bristol – Financial Management (2015M-140)
… a population of approximately 1,590. The town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Opinion 88-32
… describing powers and duties of a town clerk; cf . Real Property Tax Law, §920, providing that, upon receipt of the tax roll and warrant, the tax collecting officer of each city …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Due Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner … and are in the process of reuniting the owner with their funds. Rules about deducting mailing costs First class … 125 for more details. … Companies that hold abandoned funds must attempt to contact the rightful owner of the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsNew York’s Economy and Finances in the COVID-19 Era
… has provided important support to many employers, a report by the SBA’s Inspector General found the agency did not … urgently necessary. Statewide Medicaid enrollment rose by more than 260,000 or 4.3 percent from February through … in New York below. Medicaid Recipients in New York State by County County Recipients, May 2020 Increase, February to …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Village of Monticello – Board Oversight (2016M-337)
… April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The … Village, which has a population of approximately 6,500, is governed by an elected five-member Board of Trustees. The … number of estimated reads before other enforcement action is initiated. Develop an integrated approach to succession …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Endicott – Budget Review (B4-13-8)
… budget complies with the property tax levy limit set by statute. Key Recommendation Address the deficits in the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Lisbon – Financial Condition (2012M-202)
… of approximately 4,100 residents. The Town is governed by a Town Board which consists of four elected Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Friendship – Water Accountability (2013M-281)
… is located in Allegany County. The Town is governed by an elected Town Board composed of a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114State Agencies Bulletin No. 1717
… checks resulting from a partial overpayment, as indicated by the AC230 check reversal, will be mailed to the employee’s … checks resulting from a partial overpayment as indicated by the AC230 check reversal will be mailed to the employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyDivision of Housing and Community Renewal Bulletin No. DH-12
… to the automatic processing of Performance Advances by PayServ. The Increment Code is a numeric code that … had they not been promoted. The FIS salary is calculated by adding a Performance Advance to the last salary in the … Advances, the employee's service period is adjusted by two weeks for each complete pay period of no pay status, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesControls and Management of the Unemployment Insurance System (Follow-Up)
… Executive Order 202.8 directed the temporary closure of all non-essential businesses statewide to mitigate the spread …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit on some …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… ). Background Our initial report, which was issued on July 10, 2017, found the Office was not performing … location. Additionally, the Office was not including out-of-state transactions in its monthly reviews nor notifying other …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followCity of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Selected Aspects of Safety and Security in Subway Facilities
… New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and … Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Agencies Bulletin No. P-535
Change in Elig Criteria for Long Salary Increase for 02, 03, 04 & 47 Negotiating Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-535.pdfTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately … collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… reports were not adequate: The bookkeeper maintained two cash ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The … did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154