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City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … (YCIDA) – Receipts and Disbursements Auditors did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members 699,229 (95%) … for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of … for all PFRS retirees and beneficiaries: $64,131 Tiers of membership* Tier 1 joined before July 31, 1973 (total of just …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetDivision of Housing and Community Renewal Bulletin No. DH-56
… the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the employee’s current … 0001 if the current salary is equal to or greater than Hiring Rate and below Job Rate and the Anniversary Date is … messages: Position and job do not match Sal below hiring rate FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedSUNY Bulletin No. SU-317
… of 2018 implemented the agreement between the State of New York and UUP provides for Discretionary Increases for UUP … Prior to processing the payments, campuses must complete a roster identifying employees who will receive a UUP 2021 … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesXVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-185
… Rockland or Westchester are entitled to the payments from the Downstate Location Fund. The payments amount is … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 3/15/12 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesState Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are … after 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper form to OSC certifying their payroll each pay period. A new electronic process has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationState Agencies Bulletin No. 1558
… Assignment to Duty Pay. Affected Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pefCity of Newburgh -- Budget Review (B18-6-12)
… December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted … not include $841,622 in general fund debt service that was on the City’s debt schedule. Based on our projections, the … is likely underestimated by $830,000. City officials have not included adjustments for the amount of taxes …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Sullivan County – County Jail Operations (2013M-33)
… is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Montgomery County – Financial Condition (2013M-234)
… on appropriating fund balance, a non-recurring revenue, to finance recurring expenditures. Further, in two of the last … governing the budgeting process, which include the development of structurally balanced budgets and defining …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1711
… NYS and CUNY, will receive a Form W-2 for each company. Attachment A provides a detailed breakdown of the information … reported in Box 14 as IRC 125. Taxable Gross Calculations Attachment B (Taxable Gross Calculations) shows the … not opt out of receiving a 2018 paper form W-2, OSC will mail Form W-2 to the employee’s mailing address currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Comptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … and earning leave accruals to which they are entitled. In addition, district officials have not developed a … last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake … George Regional Planning Board (RPB) did not monitor its loan program. Auditors also found delinquent loans were not …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsSouthside Academy Charter School – Board Oversight (2013M-318)
… Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318City of Yonkers – Budget Review (B17-6-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11