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Opinion 88-37

… vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased … of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of the Local … to be used as a police car may be financed with the issuance of capital notes or bonds only when the vehicle is …

https://www.osc.ny.gov/legal-opinions/opinion-88-37

State Agencies Bulletin No. 1350

… This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees … in PayServ with SSA. OSC Actions OSC has created a file of employees with taxable wages for 2014 and compared that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 2245

… Purpose: The purpose of this bulletin is to provide agencies with information regarding the discontinuation of the Salary Withholding Program for certain employees. Affected Employees: Employees whose … The purpose of this bulletin is to provide agencies with information regarding the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees

Village of Cato – Water Financial Operations (2023M-145)

… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Other Bulletin No. 71

… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. … The purpose of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civil

Uncollected Penalties

… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues … health and safety. The Department conducts inspections of various operations to ensure compliance with the … over 31,000 penalties totaling more than $18.2 million. Of this amount, $10.4 million (57 percent) was collected, …

https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penalties

IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants

… award prior to receiving the GAD. Pre-Award Project Setup For these specific situations, the agency can establish … These projects will accumulate costs until the GAD is received. Any such need for establishing a pre-award … reconcile any automated FBIC charges to ensure compliance with Grant Regulations. Any adjustments should be made prior …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projects

Town of Alfred – Incompatible Duties (2021M-99)

… appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, … Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

II.3.B Establish Control – II. New York State Financial Accounting

… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of Willing – Justice Court Operations (2014M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court … 1, 2011 through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by … The purpose of our audit was to evaluate the Towns Justice Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, … The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

State Agencies Bulletin No. 1887

… with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … with a regular work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions: OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increase

Town of Phelps – Financial Management (2015M-70)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population … The purpose of our audit was to review the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Louisville – Water User Charges (2015M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s water user charge … January 1, 2013 through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a … The purpose of our audit was to review the Towns water user charge …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Stockton – Financial Management (2014M-90)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a … The purpose of our audit was to assess the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… for local officials to more closely monitor their budgeted estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, when warranted, during the course of … of the pandemic on financial operations while developing estimates for significant revenues and expenditures in the …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3