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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Cheektowaga Central School District - Capital Project Management (2022M-90)
… and 39 change orders without obtaining competitive pricing. As a result, the District may have paid more than if …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Addison – Board Oversight (2024M-8)
… to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerService-Disabled Veteran-Owned Businesses
… (SDVOBs) by providing them increased opportunities for procurements with our office. New York State's SDVOB … (OGS) administers the SDVOB program and is responsible for certifying eligible SDVOBs and assisting and promoting … activities. To learn more about certification, or for questions on eligibility, visit the OGS website . Do …
https://www.osc.ny.gov/state-vendors/sdvobSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Contract Advisory No. 26
… where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed … competitive bidding is not required by statute, rule or regulation may contain, at the discretion of the department, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved … in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87State Agencies Bulletin No. 953
… be used by agencies for internal record keeping purposes and is used by OSC to describe changes made to employee … Date field will automatically default to the date entered and the Sequence Number field will default to the next … The new comment should include the Comment Date and Sequence Number of the comment being changed. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
Village of Fairport Urban Renewal Agency Board Governance 2015M196
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249State Fiscal Year 2022-23 Enacted Budget Analysis
… where there are three or more children under five years of age for each available child care slot or where there are no …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisSUNY Bulletin No. SU-321.3
… processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … and UUP allows specific SUNY providers that opt into a pilot program for employees in certain titles to establish a … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Office of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses … with attachment capability. Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceSUNY Bulletin No. SU-321
… a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to … 004221 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 … for Ann 20000 - 2.5 RU2 OTA OUI OT 2.5 w Int Inc Pay UUP N/A OIU O2R Overtime Recall Ann 2000 2.5 ROR RCL OUR Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesPayroll Improvement Project Bulletin No. PIP-011
… Agencies may view suspense codes and amounts on Review Paycheck. They do not appear on employee advices or paystubs. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92