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Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… Employer rates for NYSLRS are determined based on investment performance and actuarial assumptions recommended … impact assumptions and rates in the future. The assumed rate of return will remain at 6.8 percent, with the actuary …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Unified Court System Bulletin No. UCS-289
… year of current grade 0004 04 with 2 digit year for future application of Judicial Law Section 37.9 5555 The appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsInternal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s … Ensure that requests to NGB for reimbursement for costs covered under the MCA are adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… and Urban Development’s 2018 Annual Homeless Assessment Report to Congress , New York State has the second largest … excessive garbage in rooms, and missing or malfunctioning smoke detectors. We identified discrepancies between the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Agencies Bulletin No. 1833
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … meet the eligibility criteria are affected: NYSCOPBA: BU01 and BU21 Background Per Chapter 24 of the Laws of 2019 which … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payState Police Bulletin No. SP-198
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … effective April 1, 2018 and April 1, 2019 for employees in Bargaining Unit 62. OSC will systematically process the increases for eligible employees in Bargaining Unit 62. Effective Date(s) The increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceTown of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, … The purpose of our audit was to review the Justices records …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code … a monthly basis and reconcile the amounts collected with what is owed to various parties. Reconcile building permits …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not … for the new address. However, due to program processing requirements, the effective date of the address cannot be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataNational Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. The audit covers the period June … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met federal requirements for securing National Directory of New Hires data …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityWest Seneca Central School District - Community Education (2019M-241)
… payments with cash receipts records to verify that all amounts were collected and remitted to the District. As a … for overdue accounts and the Coordinator did not ensure all overdue accounts were invoiced in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure adequate protections are in place for children who are placed in the custody of relatives or another suitable person outside … The state Office of Children and Family Services OCFS is not …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to human health and the environment, but left …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State … To determine if the New York City Department of Housing …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfThe Cost of Living in New York City: Transportation
Fueled by inflation, transportation prices in the New York City metropolitan area rose by almost two times as much as overall costs between 2019 and 2022, growing by over 21 percent. Since then, prices have come down.
https://www.osc.ny.gov/files/reports/pdf/report-16-2025.pdf