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Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Opinion 89-28
… the allocation may be "on a ratio of full valuations of real property, or on the basis of the amount of services …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Signal Maintenance, Inspections, and Testing
… 2015 through October 31, 2017. Background NYCT Department of Subways’ (Subways) Maintenance of Way division has six operating subdivisions; among them, … is divided into sections for maintenance purposes. As of February 22, 2017, the signal system included 44,536 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSUNY Bulletin No. SU-341
… Purpose The purpose of this bulletin is to notify agencies of the steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS Reconciliation Project. … The purpose of this bulletin is to notify agencies of the steps required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateSelected Aspects of Discretionary Spending
… (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address "substandard, … and deteriorating conditions" on the Lower West Side of Manhattan. The Authority was charged with the duty "to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 1890
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2020 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Opinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to … made to the Election Law require or permit the chargeback of election expenses by the county to towns and cities within …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply the increase as … to $48,000 $23.55 $48,001 and above $24.50 A single amount of $21.70 will be deducted for all employees with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andCity of Binghamton - Water System Cybersecurity (2018M-152)
… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Broome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … for 2017 total approximately $383 million. Key Findings On average, County officials annually used $2 million of … sufficient cash flow and reduce or eliminate reliance on short-term borrowing. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Village of Atlantic Beach - Payroll (2018M-254)
… Village officials: Did not perform an independent review of payroll activities before payment. The Board: Did not … the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 through 2017-18. As a … is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Elmira Heights Central School District – Financial Condition (2014M-76)
… July 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by … Elmira Heights Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Cost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processPublic Authorities – 2023 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … some cases, governmental financial assistance and support is provided for operating and other expenses. In 2022, public … Fiscal Year 2023-24: Increased bonding authorizations for 26 programs financed through State-Supported debt issued by …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … March 2019 to July 2021 for WEX fueling data and the month of March 2021 for Fuelmaster information. About the Program … is responsible for the confinement and rehabilitation of approximately 30,500 individuals in custody and the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Agencies Bulletin No. 1323
… Purpose To notify agencies of the new voluntary deduction codes 553 PEF AFLAC Accident … and 554 PEF AFLAC Cancer Care established for members of the New York State Public Employees Federation (PEF). Affected Employees Members of PEF Bargaining Unit 05 Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflac