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City of Amsterdam – Budget Review (B20-5-8)
… purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, $512,675 for the sewer fund and $763,844 for the … budget includes estimated revenues for Federal aid, State funding for Aid and Incentives for Municipalities, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Lockport - Budget Review (B19-1-7)
… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to … fund balance in the general, water, sewer and refuse funds were approximately 20.2 percent, 46.5 percent, 26.6 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for … Maintenance Deductions), available on September 1, 2023, to identify employees who have maintenance deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1037
To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 247
… delay or has technical issues that prevent an agency from meeting the established deadline, the agency representative … an extraordinary circumstance that prevents an agency from meeting the established deadline. If after the submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesCity 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 … The purpose of our budget review was to provide an independent evaluation of the …
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)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
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)
… proposed budget for the next succeeding fiscal year to the State Comptroller no later than 30 days before the date … plus interest of $952,196; $4.3 million past due to the New York State and Local Retirement System (NYSLRS), $1.75 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 for health … $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of the District’s … payments, which totaled $3.5 million. The claims auditor did not audit and approve 13 scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mMonsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173State Agencies Bulletin No. 2387
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … Employees in Bargaining Unit 02 on 10/01/2025 are eligible to receive the CSEA ASU Work-Related Clothing Allowance … in the title of Racing Inspector. Agency Actions: To pay the 2025 ASU Work-Related Clothing Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2389
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … Employees in Bargaining Unit 03 on 10/01/2025 are eligible to receive the 2025 CSEA OSU Work-Related Clothing Allowance … at least nine continuous months at half-time or greater to be eligible. Employees who otherwise meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2310
… Comp Rate Code is 21P, ANN or CAL and work percent is 100% on the applicable Effective Date. Employees with an … (Mil Stip) whose Comp Rate Code is BIW and work percent is 100% on the applicable Effective Date. Employees with an … Comp Rate Code is 21P, ANN or CAL and work percent is 100% on the applicable Effective Date. Payment Amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationCUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting … Action/Reason code SVI and Additional Pay earn code ADF Payroll Register and Employee’s Paycheck/Advice The … earn code and the payment amount will be displayed on the payroll register. The earn code description and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Agencies Bulletin No. 1138
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Skaneateles – Claims Auditing (2024M-68)
… (GML) Section 103 and the Village’s procurement policy. 36 claims totaling approximately $171,000 were approved by …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68