Search
Identifying Fiscal Cliffs in New York City’s Financial Plan
… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … in full, going forward. While cliffs could extend past FY 2026, the tool only focuses on this period as it includes the … residual cliffs of $188 million annually beginning in FY 2026. Funding to support administrative overhead for …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planSelected Wage Investigation Procedures
… 150 cases (46 percent), investigators did not make first contact with the employer within 60 days of creating a wage … in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which first contact didn’t occur until after more than 360 days had …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresState Police Bulletin No. SP-205
… for increases to Location and Supplemental Location Pay effective April 1, 2020 for Troopers in Bargaining Unit … pay will be increased to $1,306 annually. Location of NYC, Rockland, and Westchester Effective 4/2/2020, … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateState Agencies Bulletin No. 2386.1
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2425
… which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and Chapter 190 of the Laws of … which implemented the 2023 - 2026 Agreement between the State of New York and PEF and implemented payment increases … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2284
… (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of … Comp Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently … payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outAbandoned Property
… Legislative Program Legislative Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the …
https://www.osc.ny.gov/legislation/abandoned-propertyNew Lebanon Central School District – Network User Accounts (2021M-30)
… Develop and implement written procedures for granting, changing and disabling user permissions and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Norfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District District Board of Fire Commissioners Board conducted proper audits and ensured that annual financial reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Pleasantville Union Free School District – Claims Auditing (2022M-136)
… properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and found that claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Little Valley – Capital Project Management (2020M-129)
… and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned … and sufficiently monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Beacon City School District - School District Website (S9-19-27)
… Beacon City School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all original budget detail, audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Haldane Central School District - School District Website (S9-19-32)
… budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Hunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information, such as a property tax report card and administrative salary disclosure. Budget-to-actual … (CAPs). Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the … and appended documents, such as the property tax report card and administrative salary disclosure. Prepare and post a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Saranac Central School District - School District Website (S9-19-30)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Wayne Central School District – Transportation Department Operations (2021M-160)
… evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of Education (Board) did not adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control … found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … found. No physical access or environmental controls over the server room. Improperly managed network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192