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City of Lockport – Budget Review (B24-1-8)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the … for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … 2025 budget, the Common Council amended the 2024 budget by increasing ambulance purchase appropriations by $156,073 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Opinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); … rate for that portion of the district which does not have water hydrants, or in the event of any other unusual …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… and Transportation Expenses ( AC 3259-S ) Statement of Meals Claimed ( AC 3258-S ) Statement of State Corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… him into the surrounding desks and onto the floor; 13 sex offenses; and 2 incidents of confiscated weapons. … Underreported (Overreported) Homicide* 1 0 0 0 Forcible sex offenses* 2.1 0 0 0 Other sex offenses* 2.2 52 39 13 Robbery* 3 6 4 2 Assault with …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCUNY Bulletin No. CU-733
… A Consent Determination has been entered and filed on December 28, 2021 between the Comptroller of the City of … HPE and SD7, must be manually calculated and reported by the agency using Earnings Code AJR in Time Entry. The … Retired, or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesCUNY Bulletin No. CU-736
… A Consent Determination has been entered and filed on February 14, 2022, between the Comptroller of the City of … PT1 and SP1, must be manually calculated and reported by the agency using Earnings Code AJR in Time Entry. The … Retired, or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27State Agencies Bulletin No. 1753
… eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background Chapter 24, of the Laws of 2019, which … for retroactive adjustments to Pre-Shift Briefing based on the 2016-2019 NYSCOPBA Retroactive Salary Increases. OSC … Retired or Deceased will be automatically cancelled by OSC with the exception of percentage based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Agencies Bulletin No. 2444
… appointed to a Management & Confidential (BU06) position at the Department of Corrections and Community Supervision … the individual. For further information please see the IRS News Release “ Treasury, IRS provide guidance for individuals … Year 2025 paycheck, an eligible employee who works 7.5 hours per day (37.5 hours per week) worked 40 hours. They …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuCUNY Bulletin No. CU-794
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Plumbers and Thermostat Repairer Titles. Affected … United Association. The Consent Determination provides for retroactive rate increases for employees in the titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-808
… Background: A Consent Determination was entered and filed on 08/28/2024 between the Comptroller of the City of New York … is eligible for a retroactive increase and has been paid by multiple agencies in the same Employee Record Number since … Retired, or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisorCUNY Bulletin No. CU-819
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Steamfitter and Steamfitter’s Helper titles. Affected Employees: CUNY employees in the … of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Steamfitter and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-819-cuny-retroactive-rate-increases-steamfitter-andDiNapoli Releases Review of Executive Budget
… Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) 2022-23 Executive Budget that the budget will … improved outlook from last year. General Fund budget gaps forecast by DOB just one year ago averaged nearly $11 billion … year will total $243.4 billion, an increase of 27.2%, or $52.1 billion, from SFY 2020-21. The increase is primarily …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetOversight of the Practice of Funeral Directing
… that affect the certificates’ accuracy and reliability, as well as their ease of use in post-death arrangements. DOH’s …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingCounty of Ulster – Property Tax Exemptions (2016M-333)
… of approximately 182,000. The County is governed by an elected 23-member County Legislature. Key Finding The … Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
City of Poughkeepsie Audit FollowUp 2013M30F
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f