Search
Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for … Access Local Government Data Sets Fiscal Stress Monitoring System Justice Court Fund Data Local Government Entities by …
https://www.osc.ny.gov/local-government/dataRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… [read complete report – pdf] Audit Objective Determine whether the … and disposition policies. Followed policies and procedures for the sale of property and transferred proceeds totaling …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleCUNY Bulletin No. CU-626
… been entered and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees … of the rows that exist on the employee’s Job Data page. Tax Information These monies are taxable income and are … taxable gross and will be reported on the employee’s Form W-2. Questions Questions about processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-656
… been entered and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees … of the rows that exist on the employee’s Job Data page. Tax Information These monies are taxable income and are … taxable gross and will be reported on the employee’s Form W-2. Questions Questions about processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsState Agencies Bulletin No. 1540
… Purpose To provide agencies instructions for entering the Minimum Wage Increases for Hourly Employees. Affected Employees Employees in hourly … the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The Director of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1540-december-2016-minimum-wage-increase-hourly-employeesCUNY Bulletin No. CU-182
… Purpose To explain the procedures for processing summer payments for CUNY Department Chairpersons. Affected Employees CUNY … contains a provision to pay appropriate compensation for Department Chairpersons working the summer. Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-182-summer-payment-cuny-department-chairpersonsWhen Employees Retire – When Employees Retire
Instructions for employers on filing applications for employees and information on filing deadlines
https://www.osc.ny.gov/retirement/employers/when-employees-retireVillage of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Hadley-Luzerne Central School District - Financial Management (2018M-103)
… [read complete report - pdf] Audit Objective Determine whether the Board … realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … Key Recommendations There are no recommendations for this report. … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… [ read complete report - pdf ] Audit Objective Determine whether Town of … services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … compared to budgeted amounts and distribute this report to the Board. … Cheektowaga Public Library Treasurers …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Examination of Unemployment Insurance Benefits
… requests. For example, we analyzed the daily UI payment file to identify potential inappropriate payment requests and … payments that would have been made over the life of the claim had DOL not taken corrective action based on our … is economically beneficial to do so. Continue to develop a modernized UI system and provide our Office with a report …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1065
… to vehicular traffic within the highway rights-of-way are eligible for Special Assignment to Duty Pay Background … of the time actually worked in the previous calendar year are eligible to receive the $500.00 lump sum payment. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainState Agencies Bulletin No. 1146
… Pursuant to the 2011-2016 Agreements between the State of New York and CSEA and the 2011-2015 Agreement between the State of New York and PEF, employees whose assignment … 05 who routinely work on Interstate Routes within New York State or any New York State highway routes or parkway systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1146-2012-special-assignment-duty-pay-sad-earned-calendar-year-2011-certainWalton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63