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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… Retirement and Social Security Law; and Whereas, All such hearings should be conducted in such manner as to protect … a significant increase in the number of demands for such hearings, and as a result many hearings are held each week throughout the State; and …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) … System is secure, operating effectively, and available to continue critical processing in the event of a disaster or … To determine whether the Department of Labors Department …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemUnified Court System Bulletin No. UCS-159
… Criteria Employees must have been on the payroll for 120 full work days from 4/1/09 through 3/31/10 to be eligible for … service at such rate and have served the equivalent of 120 full-workdays in each fiscal year to be eligible for the … earlier. The Longevity Bonus ( JLO ) amount is $1,900 for full time employees who have at least twenty (20) years, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityNiagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Equine Health and Safety (Follow-Up)
… Commission (Commission) was monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We found that the Commission had …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation was not always notified of red flags within one week, as required. Furthermore, the … evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followAdequacy of 2021 Budgets - Steuben County (S9-21-19)
… in our review. The County is located in the southern tier region of New York State, encompassing 32 towns, 14 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Essex County (S9-21-9)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7State Agencies Bulletin No. 2027
… or fifteen (15) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … annual salaried service, Paid Military Leave, Sick Leave at Half Pay, and Paid COVID Leave) or time on Workers’ … that was previously upward reallocated, whose salary at the time of the reallocation was equal to or greater than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentSpencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The District’s Board … duties to an appointed claims auditor who was responsible for examining and allowing or rejecting accounts, charges, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Opinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … The term "taxes" is defined as "taxes other than real estate taxes" (Local Finance Law, §25.00[a][1]). The term … 545 of the Real Property Tax Law. August 24, 1999 J. Scott Greer, Esq., Attorney Shoreham-Wading River Central …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… PIT collections totaled $58.8 billion, nearly $12 billion, or 16.9%, lower than prior year collections. PIT collections … billion, exceeding the prior year total by $964 million or 4.9%. Collections were $50.2 million higher than the … $14.9 billion in PTET collections which were $1.5 billion, or 9%, lower than SFY 2021-22. Total business tax collections …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-year