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State Agencies Bulletin No. 2285
… payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, and … received by Senate and Assembly members each calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings received by Members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… on-time, reliable, and clean transportation services. Transit, an agency of the MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority (MaBSTOA), a subsidiary of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Opinion 89-47
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … districts has been added to the fire district, the cost of debt service on the existing debt of the fire district would …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Village of Suffern – Budget Review (B23-6-2)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York … Key Findings We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … is the governing body responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Department of Transportation Bulletin No. DOT-10
… Highway Maintenance Division and who were called out ten (10) or more times during the season will receive payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceFare Evasion (Follow-Up)
… pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s Division of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfSelected Aspects of Travel Expenses (2013-S-79)
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfVillage of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Port Chester - Dual Employment (2018M-91)
… documented, certified by the employees or verified by a supervisor. Leave usage paid, totaling $3,979, was not … was taken without the use of time off request forms, as required. Key Recommendations Establish adequate T&A controls …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Travel Advisory No. 17
… Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. This policy includes meals provided to … In such circumstances, if the employee requests a per diem meal allowance on an expense report, the employee must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Harpersfield – Claims Auditing (2024M-71)
… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether … Determine whether the Town of Harpersfield Town Town Board Board properly …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Wyandanch Union Free School District - Budget Review (B19-7-1)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Wyandanch Union Free School District – Budget Review (B21-7-1)
… of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186