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Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Genesee County – Court and Trust Funds (2024-C&T-7)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Village of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4SUNY Bulletin No. SU-273
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … System Administration, who will then forward it to OSC in an Excel file format. Campuses must submit the following … Lump Sum Payments are pensionable but are not included in the calculation of overtime. Tax Information The 2018 M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkMonitoring of Homeless Data
… and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all … Assessment Report to the U.S. Congress, New York State had the second largest population of people …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataControls Over Cash Advance Accounts
… of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks … the surplus. Parks inappropriately used Petty Cash Account funds totaling over $4,600 for employee payroll advances, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Agencies Bulletin No. 1013
… insert a row and update the Increment Codes of employees with Increment Code 1 003 on the Job Data record using the … the reason the employee’s salary will not be increased with one of the following messages: NYS Position has both … on the Job Action Request or Transfer Request page with an effective date on or before 9/30/10 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesSUNY Bulletin No. SU-205
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who meet the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor … provides for an increase of 2.00% to basic annual salaries in 2014. Effective Date(s) The 2014 UUP Salary Increase will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-222
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who meet the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor … provides for an increase of 2.00% to basic annual salaries in 2015. Effective Date(s) The 2015 UUP Salary Increase will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedWest Valley Central School District – Financial Management (2013M-178)
… through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The … that benefits District taxpayers. … West Valley Central School District Financial Management 2013M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Elmira – Financial Condition (2015M-226)
The purpose of our audit was to review the Towns financial condition for the period January 1 2012 through August 12 2015
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … bidding, obtaining quotes and the related documentation to be maintained are communicated to and complied with by Town officials and employees. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Unified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period January 1, … 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301State Agencies Bulletin No. 1040
… Credit field by checking the “Not applicable" radio button for all employees appearing on this report. Agency Actions Access the Control-D report TAX113 for their agency and inform employees listed on the report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Contributing Toward Your Retirement – Article 14 Benefits
… as wages for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local Retirement System, and used in the …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement