Search
Fiscal Stress Monitoring System Statistics
… may contribute to fiscal stress. Below is an interactive map showing the percentage of municipalities that received a … Clicking the “Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … receive a fiscal stress score. Selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… written policies and procedures for these duties. As a result, we determined that District officials made payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … a whole, fulfilled its fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … devices. All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2State Agencies Bulletin No. 1437
… that exceed the $5,250 exclusion limit for calendar year 2015 Background Per IRS Publication 15-B, Employer’s Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1524
… provide agencies with instructions for processing taxable educational assistance benefits for 2016. Affected Employees … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … appear on the employee’s paycheck or direct deposit advice statement. Communication to Affected Employees OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Comptroller DiNapoli Releases School District Audits
… Funds (2021M-181) Unapproved ECA clubs were operating in the district and officials did not establish an adequate … to follow to recover data and resume essential operations in a timely manner. Port Chester-Rye Union Free School …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 280
… to exchange a pro-rated number of vacation credits, based on the percentage of time worked, in exchange for a Vacation … days of Vacation Exchange. Eligible employees who were on Voluntary Reduction at the time the request was filed are … The Vacation Exchange payment is calculated based on the salary (including additional salary factors) in effect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentState Agencies Bulletin No. 2036
… inform agencies of OSC’s automatic processing of the April 2022 Retroactive Increase to APSU Expanded Duty Pay. Affected … through 03/31/2023 and Chapter 60 of the Laws of 2022, members of the Agency Police Services Unit (APSU – BU … due an increase to Expanded Duty Pay (EXD) effective 3/31/2022. Effective Dates The April 2022 Retroactive Increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 1918
… 2021 which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuDivision of Housing and Community Renewal Bulletin No. DH-18
… Compensation Supplemental Pay Benefit effective 7/1/05 and to provide procedures for the payment of the Supplemental … Laws of 2005, an agreement between the State of New York and the Rent Regulation Service Unit (DC 37) provides for a … by the State Insurance Fund (SIF) is more than 50% and the statutory payment received from SIF is less than 60% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersState Agencies Bulletin No. 770
… incentive awards for quality employment training and placement services” to be administered by the State of … veterans, and recognize eligible employees for excellence in the provision of such services, or for having made demonstrable improvements in the provision of services to veterans. Refer to Veterans’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsUnified Court System Bulletin No. UCS-103
… benefit for the calendar year 2006. Listed below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value Earnings Code DC 37, Local 1070 SK $107.00 PL3 … HOME or the HOME address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with … monthly and annual reports to the Committee as required by the Company Bylaws. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … all claims for payment and indicate their approval by affixing their initials on the vouchers and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … assets. District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through … 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to … budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package