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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Yonkers – Budget Review (B17-6-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11State Agencies Bulletin No. 2009
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident … wages in tax year 2021 are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAbout Filing the Resolution – Reporting Elected and Appointed Officials
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) … I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement … Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules and Regulations …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCost-of-Living Adjustment – New Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background … and the project has run a deficit and is projected to continue to do so. City officials and IT staff did not …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … included signatures from the Director or department heads to indicate that goods and services were actually received. …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351West Babylon Union Free School District – School Lunch Operations (2016M-243)
… Purpose of Audit The purpose of our audit was to determine if the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 employees. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326State Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase … to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-paySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash