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Division of Housing and Community Renewal Bulletin No. DH-136
… implemented the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2024-2025 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationAccounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankAccounts Payable Advisory No. 25
… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationTown of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial … balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Niagara County – Golf Course Financial Operations (2015M-308)
… Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and … enter all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentState Agencies Bulletin No. 2055
… Job Data page is other than 0001, 0003, 0004, 1000, 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req … – if the increment code on the employee’s Job Data page is 1001 or 1003 and the employee’s Anniversary Date is between … – if the increment code on the employee’s Job Data page is 1001, 1003 or 1004 and the employee’s salary is less than the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceOpinion 90-4
… the pond has become a breeding place for insects and other wildlife and the silt has created an area of unstable, …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural review board members … board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal agency to …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… account without completing an application or waiting in line. TBTA does not limit the number of OTG tags that can be … be pursued. In addition, TBTA officials stated that a “Hot List,” which would allow law enforcement to locate …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 2039
… entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for OT and RCL) For Earnings Code C75 with … entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for C19 OT). For Earnings Code PS6 with earnings … employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) aresupplemental taxable wages, will be included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsFiscal Stress Monitoring System Statistics
… The Office of the New York State Comptroller’s (OSC) Fiscal Stress … since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. … in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleWyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Town of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364