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Transportation – 2023 Financial Condition Report
… 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse … State was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationCUNY Bulletin No. CU-516
… Skilled Trade title who were on active payroll as of the day of ratification, November 17, 2014. The $1,000 … eligible employees who were on active payroll as of the day of ratification, November 17, 2014. RBP – Ratification … adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 1162
… should be returned with a completed Next of Kin Affidavit (form AC 934-P ) and a Report of Check Exchange (Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonState Agencies Bulletin No. 1105
… exceed the $5,250 exclusion limit for calendar year 2011 Legal Reference Per IRS Publication 15-B Employer’s Tax Guide … Communication to Affected Employees OSC has prepared a letter explaining the tax rules governing educational … Agencies are strongly encouraged to: Provide this letter to affected employees prior to processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsResponse Planning for Unexpected Events
… across the Metro-North network. The OCC is staffed by rail traffic controllers assigned to manage 12 dispatching … can also notify the OCC via phone or social media. The rail traffic controller for the district where the event … no procedures for two events – cancellation of a special schedule and trees on the tracks. For the other 40 events, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsUnified Court System Bulletin No. UCS-107
… to receive a stipend if the employee's new NYS salary now exceeds the employee's Military salary. OSC will … Tax Health HIBTSP Special Before Tax Health Adj Payroll Register and Employee’s Paycheck/Advice The Earnings Codes … and the payment amounts will be displayed on the payroll register. The earnings code descriptions and payment amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleTown of Perth – Supervisor’s Records and Reports (2024M-149)
… [read complete report - pdf] Audit Objective Determine whether the Town of … financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149National Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability Assistance has met … for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to March 3, 2020. About the Program … To determine whether the Office of Temporary and Disability Assistance has met …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityThe Survivor’s Benefit Program for New York State Employees
… The Survivor’s Benefit Program provides a minimum death benefit to your survivors if you are an eligible New York State … You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … The Survivors Benefit Program provides a minimum death …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesTown of Hempstead – Budgeting (2021M-169)
… years did not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor … annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to … 1, 2012 through September 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has … The purpose of our audit was to review managements response to …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… such as callback verification of transactions and email confirmation of those transactions, the District has not used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCaledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227City of Lockport - Budget Review (B1-16-16)
… Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized the City to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Village of Quogue – Justice Court (2015M-18)
… $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all … Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 … Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The Board did not adopt … when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184