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Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting … records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… action to adjust expenditures if revenues begin to fall short of expectations. If the red light camera legislation is …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedOswego County – County Bridge Maintenance (S9-13-8)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … 2007 to 2011 to review for timely responses and/or actions on behalf of the County. Of the 89 flags reviewed, County … manner. Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Comptroller DiNapoli Releases Municipal Audits
… technology. The board also did not make budget transfers on a timely basis to control spending during the year. Town … personal, private and sensitive information based on its level of sensitivity and the potential impact should … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund … be over budget by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting … costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Police Bulletin No. SP-78
… Earnings Code to be used for Extraordinary Overtime for Senior Investigators in Bargaining Unit 62. Affected Employees Senior Investigators in BU 62 Effective Date(s) Immediately … AFL-CIO for the unit consisting of all Investigators and Senior Investigators of the Division of State Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsState Agencies Bulletin No. 954
… a $1,000.00 Premium. The Program is effective beginning on September 1, 2009. Payment information Each active mentor … dollars ($1,000) annually. This premium shall be paid on a bi-weekly basis each school year during which the mentor … procedure when reporting the Mentoring Program payment on the Additional Pay page: Earnings Code: MSB Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindWebsite Accessibility
… Plug-ins and File Formats Some content on the www.osc.ny.gov website may require certain software … we have listed the most common plug-ins that may be used on our site and provided links to the vendor sites where they … and are provided merely for convenience. Questions on use or installation should be directed to the respective …
https://www.osc.ny.gov/help/website-accessibilityOrdinary Disability – Article 14 Benefits
… percent of the primary Social Security benefit beginning on the date you first become eligible for primary Social … active service. Active service is defined as: When you are on your employer’s payroll; or When you are on an authorized medical leave of absence for up to two years …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityGASB Statement 87, Leases
… asset, (2) payment of all sums due, or (3) default on payments. Examples of Cancelable Periods Rolling, … appropriate funds for payments. This typically occurs on an annual basis. A cancellation clause only affects the … process or the likelihood to appropriate funds based on historical experience. View a Reasonably Certain template …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… safety, and strengthen management practices in New York’s Mitchell-Lama housing developments. The report found that … and prolonged vacancies, leaving thousands of affordable apartments at risk or unoccupied. “Too often, serious … issues these audits found and safeguard one of New York’s most important affordable housing programs.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskCUNY Bulletin No. CU-799
… in paychecks dated October 31, 2024, for employees on the Institution Current cycle and November 14, 2024, for employees on the Institution Lag cycle. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesVendor File Advisory No. 6
… Designations. The SFS currently displays information on “Vendor Certifications,” designations authorized by a … can aid State agencies in executing and reporting on procurement and payment activities. References: For …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsAccounts Payable Advisory No. 53
… In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in allowances in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Holland - Real Property Tax Exemptions (2018M-232)
… and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. … agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does … initiate corrective action. Appendix B includes comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelHamburg Central School District - Information Technology (2019M-10)
… used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely … corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10State Agencies Bulletin No. 673
… information on enrollment and benefits provided, or to cancel the deduction, contact Legal Access Plans at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating … you actually leave paid employment, as long as: You work on a full-time, continuous basis; and You earn at least the …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditInflation in the New York City Metropolitan Area
… habits have already shifted, and persistent inflation on essential household items, such as housing and food, will … spending information provided by individuals and families on the BLS’ Consumer Expenditure Survey. The survey provides … faster in the NYC metro area than in many metro areas; on the other hand, prices for housing grew more slowly. …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-area