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Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s … developed adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal … firm that performed financial services for the Town prior to 2013, and contracts for 2013 and 2014 lacked specific details of the services to be provided. The Supervisor did not appropriately monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key … controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … the past 12 months (March 2020 – February 2021), compared to the same 12 months ending February 2020. Revenues continued to shrink, but the decline last month was less steep than in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Police Bulletin No. SP-152
… Purpose To notify agencies of new voluntary deduction code 481, NYS … 07, 17 and 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the New York … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundChild Care and Development Block Grant – Federal Funding and New York
… federal program that provides child care assistance to low-income working families. Funds are provided to the state, which then distributes funding to localities. Eligible recipients include children who are … federal program that provides child care assistance to lowincome working families …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantState Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures … Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: … are permitted in October of each year of the program to elect to cash out up to 120 hours of accrued Over 40 Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outState Agencies Bulletin No. 319
… Purpose To explain the added selection on the Federal Tax Data 2 … 1-800-829-3676 or visit their website at www.irs.gov to view this publication. OSC Automatic Processing All employees will have a new radio button added to the Federal Tax Data 2 panel of "Married Without Spouse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … not getting the services and therapies they are entitled to within required timeframes, and some are not getting the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themMatter of Merton Simpson v. Department of Civil Service
… who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton … a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open … Settled in 2011, the case resulted in monetary awards to class members. Individuals who never claimed their awards …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceCUNY Bulletin No. CU-876
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July … eligibility criteria are affected. Background: Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-876-july-2026-city-university-new-york-cuny-incrementsOpinion 92-18
… and has enacted legislation which requires solid waste to be processed at the town's facilities may finance the … the retroactivity would be so harsh and oppressive as to violate constitutional due process guarantees. This is in … a user fee or benefit assessment, is considered a tax when it is imposed for the support of government without …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Homeownership Rates in New York
… owning a home in the second quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage … percentage points. Homeownership rates were higher prior to the Great Recession, which lasted from December 2007 to … housing stock that has 10 units or more is -0.7 and -0.8 when including the District of Columbia. Housing stock …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdf