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City of Yonkers - Budget Review (B21-6-7)
… to balance its budget. Includes revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax … finance recurring expenditures. Review the estimates for income tax surcharge, city and state mortgage tax, sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … generally agreed with our findings and their response is included in Appendix C. The Board of Education (Board) has …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… not self-sufficient and, therefore, required subsidies from the general fund through both interfund transfers and … County officials did not ensure that interfund advances from the general fund to the enterprise funds were fully … a declining fund balance, and a declining cash balance from 2010 to 2012. The County’s financial condition will …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177State Agencies Bulletin No. P-917
Rev to P-894 4/1/96 Bonus LSP
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-917.pdfState Agencies Bulletin No. 2219
… instructions for processing the 2023-2024 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … Allowance. Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the … of Paid Leave of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2132
… instructions for processing the 2022-2023 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance … Allowance. Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the … of Paid Leave of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionCUNY Bulletin No. CU-605
… for a uniform allowance payment to eligible employees. In addition, a revised memorandum dated 10/03/2017 from … paychecks dated 12/21/2017 Eligibility Criteria Employees in the CUNY campus security titles listed below who have … Peace Officer (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 1382
… Purpose To inform agencies of OSC’s automatic processing of the … (M/C) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A and Subsection 3 of Section 13 of Part … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpState Agencies Bulletin No. 1381
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpState Agencies Bulletin No. 1376
… Purpose To inform agencies of OSC’s automatic processing of the … Unit (APSU) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … temporary reduced compensation rate will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … for in numerous funds. Such agencies are logically part of the reporting entity due to the direct relationship between … Authority The Long Island Rail Road Company Triborough Bridge and Tunnel Authority Metro-North Commuter Railroad …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entitySelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate … by MTA Headquarters for use by its agencies to report on contractor and consultant performance and share the results … evaluation upon completion. Letters must be sent to the contractor informing them when the evaluation or any of its …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the corresponding liability was incurred before the end of the fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … portion of their homeless populations. In fact, for many rural counties, hotels and motels are the only … shelter facility. OTDA has assigned responsibility for the inspection of hotels and motels housing the homeless …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyState Agencies Bulletin No. 2061
… Institution 15L to pay the 25 Year Longevity Pay for the first time to newly eligible employees must use the longevity … Earnings Code AJR, ARC, or ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Higher Education – 2022 Financial Condition Report
… of private college attendance than most states, or 42 percent compared to 23 percent of students nationwide in … percent attended exclusively through this means and almost 42 percent used some but not all online instruction. Costs …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Money Laundering in the Second Degree (a class C felony), Criminal Tax Fraud in the Third Degree (a class D felony) and … Milton Yu and Investigative Analyst II Paul Strocko of the Criminal Enforcement and Financial Crimes Bureau, Legal … case is being prosecuted by Gary T. Fishman, Chief of the Criminal Enforcement and Financial Crimes Bureau, with …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … cooperative. We estimate that the District officials could have saved approximately $4,000 on their electricity bills if …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365