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City of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … The City faces potential increased salary costs when one of its expired collective bargaining agreements is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… proposed budget are reasonable. The Town’s general fund balance has continued to increase for the past five years, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting … Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. Key … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and County. … …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition for six …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Chenango Valley Central School District -- Budget Review (B19-4-2)
… and expenditure projections and appropriations of fund balance and reserves in the proposed budget are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Greenville Fire District #1 – Board Oversight (2014M-376)
… of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … Periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Claims for Businesses and Organizations
… in the "Search for Organization" box on our Search for Lost Money page. Select the item you wish to claim from the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-businesses-and-organizationsState Agencies Bulletin No. 2008
… from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… when they do not. Officials also do not obtain sales tax exemption or capital investment amounts annually, and … factors such as jobs created or retained, sales tax exemptions and capital investment. Perform and document … as they agreed to in their applications. Compare the sales tax exemptions and capital investments business owners are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDiNapoli: Tax Cap Remains at Two Percent for 2020
… in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a … levy growth capped at less than 2 percent. For a list of allowable levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … section 103(1) does not distinguish between purchases of new or used equipment, it is the opinion of this Office that … bidding from the federal government, the state of New York or from any other political subdivision, district or …
https://www.osc.ny.gov/legal-opinions/opinion-89-13CUNY Bulletin No. CU-764
… Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the eligibility … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentCUNY Bulletin No. CU-739
… Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the eligibility … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentOther Bulletin No. 2
… of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. All subsequent rows on the Job Data record will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-2-april-1-2004-salary-increase-suny-construction-fundCUNY Bulletin No. CU-344
… units listed who reside within the following Zip Codes and receive a paycheck or direct deposit advice statement dated October 9, 2008: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling … budget. The audit covered the period from September 2013 to November 2020. About the Program The Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management