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Maine-Endwell Central School District – Financial Condition (2013M-49)
… the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Rapids Fire Company – Credit Cards (2023M-86)
… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Chautauqua – Fiscal Stress (2013M-220)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Establish procedures for the water, sewer, and property tax billing and collection processes that properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Spencer – Financial Condition (2013M-119)
… also significantly underreported and several expenditure lines were reported inaccurately. The interim reports that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… balance to maintain for each fund. Although Town officials told us about their various financial and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfMonitoring of Air Quality (Facility Permits and Registrations)
… effects of exposure to pollutants. The audit covered permit and registration data from January 2020 through April … are changing the world’s climate. Sources of air pollution range from large sources, such as chemical plants and … air pollution, and the Department, must follow for air permit application and permitting processes. Permit or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsLife Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementSUNY Bulletin No. SU-220
To provide agency instructions for processing the 2015 Chancellors Performance Incentive Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-201
… FEE, agencies must calculate the monies submitted on the Time Entry page using the increased rate beginning with the … calculate retroactive adjustments for regular earnings and Time Entry earnings that are calculated by the system based … be re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-207
… Background Chapter 340 of the Laws of 2013 provides for a $250 increase to basic annual salary in 2014 distributed at … submitting the necessary adjustment. If an employee had a check returned or exchanged on an AC-230 for dates on … in effect on the Earnings End Date. For employees who had a change reported on the Job Data page since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentUnified Court System Bulletin No. UCS-208
… Payment and provide instructions for payments not pro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentOpinion 88-29
… and employees. Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect … (General Municipal Law, §§856[2], 925; Village Law, §4-400[1]). Therefore, even if the village board and mayor are not … the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … district under a contract with the town ( see 1987 Ops St Comp No. 87-28, at 46). While a town may not … of the fire company ( see Opn No. 87-28, supra ; 1988 Ops St Comp No. 88-55, at 111). In addition, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Brownfield Cleanup Program
… or are unable or unwilling to pay for remediation, and only after DEC makes all reasonable efforts to secure …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… between 2019 and 2021 to 41.6 percent, and they were the only age group where the unemployment rate continued to rise … percent, seasonally adjusted), while the nation’s rate is only one-tenth of a point higher (3.6 percent compared to 3.5 … than for females between 2019 and 2020 (2.5 points versus only 0.9 points), and male workers drove the drop in overall …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsState Comptroller DiNapoli Releases Audits
… employees because they were not justified under the terms of the relevant incentive plan, were distributed in error, or … (2017-S-19) Auditors found EFC monitors some aspects of the projects by frequent communication with grantees, … project progression. However, EFC's on-site monitoring of the projects auditors sampled frequently occurred later in …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-240
… Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Per correspondence issued by the UCS Executive Director … of Contract Bonus Payment (Bargaining Units 86, 87, 88, CT) will be paid in Administration Pay Period 26L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to … The state Department of Health DOH has never put to use any of the money generated through distinctive …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state