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City of Lockport -- Budget Review (B7-1-14)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Village of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … complete and accurate financial records, the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus … balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of 2012. Unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… reported general fund expenditures of approximately $14.2 million. Key Findings District officials did not adopt … the establishment, use and maintenance of reserve funds and could not demonstrate the reasonableness of reserve … balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in excess of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Thurston – Financial Management (2013M-280)
… budget status reports, the Board lacked the information necessary to monitor the budgets against operations and make … of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had still not performed … fiscal records of the Town Clerk, Tax Collector and Town Justice as of the end of audit field work. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280CUNY Bulletin No. CU-523
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and Citywide Programs. To pay the Health … and must be manually updated in PayServ as necessary. Tax Information The CUNY Health Benefits Buy Out Program is … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-106
… processing for a New Bargaining Unit, Union Code, Earnings Program and Benefit Program Affected Employees Employees in certain job codes … Chg Reason Z11 Bargaining Unit U6 Union Code U6N Earnings Program NU6 Benefit Program U6N Agency Actions After … processing for a New Bargaining Unit Union Code Earnings Program and Benefit Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitCUNY Bulletin No. CU-643
… CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andCUNY Bulletin No. CU-658
… CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information Adjustment codes AJR, LSL and PLB are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsState Comptroller DiNapoli Releases Municipal & School Audits
… the $895 in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not support …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the budgeted amount or contract …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unit