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Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Fishers Fire District – Financial Condition (2021M-128)

… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Henrietta Fire District – Financial Condition (2021M-27)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Throop – Highway Department (2021M-115)

Determine whether the Town of Throop Town Board Board and the Highway Superintendent Superintendent provided adequate oversight of the Highway Departments Department financial activities

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… [email protected] ) Various State statutes require certain public authorities seeking to sell their notes and bonds at … of the terms and conditions of certain municipal and public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to …

https://www.osc.ny.gov/debt/approvals

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Village of Catskill – Accounting Records and Reports (2024M-66)

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

State Agencies Bulletin No. 1989

… Ther 005824 5903200 Recreation Worker 005834 5903400 Rehab Assnt 1 005375 5216101 Rehab Assnt 2 005377 5216202 Rehab Cnslr 1 007603 8341260 Rehab Cnslr 2 007604 8341270 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certain

Unified Court System Bulletin No. UCS-123

… SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 … DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive only one (1) Bonus Payment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees

Town of Lockport – Justice Court (2018M-36)

Town of Lockport Justice Court 2018M36

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

State Agencies Bulletin No. 982

… Agency Actions Agencies must inform employees that there is no effect on the reported Federal and State wages and that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-corrected

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

West Niles Fire Company – Financial Activities (2017M-205)

… July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205

Operational Advisory No. 12

… 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-dates

City of Yonkers – Budget Review (B6-14-13)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13