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Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… million. Key Findings There was no indication that the Council approved the specific terms of the Executive … ever submitted specific compensation information to the Council for its approval. The Board did not periodically … Director is compensated in accordance with Board and Council approved amounts and annually submit authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of … York. HSOR provides preschool special education services to children with disabilities who are between three and five … financial information, including costs, that HSOR reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-1482018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit … Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by … To assess the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoosevelt Fire District – Length of Service Award Program (2025M-40)
… the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP … audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its ability to … important that the plans be reviewed by the Board, as part of the annual audit process, to help protect the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. CUTE is reimbursed for these services through rates … CUTE’s tuition reimbursement rates. Remind CUTE officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followOpinion 96-4
… proceeds of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve … the purchaser deposit the proceeds of the sale into the trust account. Alternatively, you ask whether the village may … limited by the Constitution and statutes" ( Marine Midland Trust Company v Village of Waverly , 42 Misc 2d 704, 248 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Hazard Mitigation and Coordination (Follow-Up)
… to make landfall in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followCUNY Bulletin No. CU-505
… – Semi-Monthly Certification and Paydate Deadlines schedule , payments may be submitted beginning with paychecks … must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2015 RF Summer Salaries – Semi-Monthly … office must provide OSC with the CUNY RF Authorization Form spreadsheet of eligible employees and amounts to be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-505-2015-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. Affected Employees Contributory … 125-A, Section 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more … or more years of membership will receive a reduction in employee contributions over a phased-in period, ultimately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementState Agencies Bulletin No. 1580
… Purpose To inform agencies of the change in the Illinois income tax withholding rate. Affected Employees Employees who live and work in the … To inform agencies of the change in the Illinois income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1580-illinois-income-tax-withholding-rate-changeOpinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3