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Town of Cherry Valley – Budget Review (B4-14-21)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of the review was to … Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, record it as …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… are stored at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… the Mayor and four Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … by law. The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the … are deposited in a timely manner. Ensure that all monthly reports are submitted to the JCF in a timely manner. Monitor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Otto – Town Clerk and Tax Collector (2012M-214)
… to occur and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills totaling … in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of … and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. Ensure all duplicate …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Livingston County Court and Trust Funds (2022-C&T-4)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … by the County Clerk and Surrogate’s Court were up to date and complete. Key Recommendations Perform an annual …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Town of Alden – Town Supervisor (2024M-105)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
A guide to the requirements that ensure elected or appointed NYSLRS members receive accurate service credit
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-hampton-town-p7-23-23.pdfState Agencies Bulletin No. 517
… Federation and provides for the following general salary increases and payments. Effective Date(s) Paychecks … and Eligibility Criteria April 1, 2004 General Salary Increase The legislation provides for a 2.5% Salary Increase … Description New Earnings Amount IIF Intermittent Inc Pay PEF $2.11 IP9 Int Inc Pay PEF 3 Day $3.52 IM1 Int Inc Pay PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicSUNY Bulletin No. SU-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July … the appropriate retroactive adjustment as follows: Step 1: Determine only the number of hours paid using Earnings Code … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesCUNY Bulletin No. CU-708
… the CUNY retroactive pay rate increases for High Pressure Plant Tenders and to provide instructions on entering Shift … Employees CUNY employees in the title of High Pressure Plant Tender are affected. Background A Consent Determination … AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for the period of April 24, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantSUNY Bulletin No. SU-372
… processing the 2025 SUNY M/C three percent (3.00%) Salary Increase. Affected Employees: Employees designated … information on the approved roster. Subsequent Rows If the employee remains eligible and has rows on the Job Data page … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfState Agencies Bulletin No. P-735/ A-291
Excess (Taxable) Travel Reimburse Cas/Pay Inter
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-735.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdf2023 New York State Annual Comprehensive Financial Report
The Annual Comprehensive Financial Report for the State of New York for the fiscal year ended March 31, 2023.
https://www.osc.ny.gov/files/reports/finance/pdf/annual-comprehensive-financial-report-2023.pdf2022 New York State Annual Comprehensive Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2022.
https://www.osc.ny.gov/files/reports/finance/pdf/annual-comprehensive-financial-report-2022.pdf