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Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Town of Hartwick – Financial Condition (2013M-118)
… The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor who governs the Town. The … the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13CUNY Bulletin No. CU-708
… the CUNY retroactive pay rate increases for High Pressure Plant Tenders and to provide instructions on entering Shift … Employees CUNY employees in the title of High Pressure Plant Tender are affected. Background A Consent Determination … AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for the period of April 24, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … has not developed adequate procedures for data backup and storage, or a comprehensive disaster recovery plan. Key … software permissions to only those functions that are necessary for employees’ job duties. Establish policies …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47CUNY Bulletin No. CU-694
… purpose of this bulletin is to provide agency instructions for processing the December 2020 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Payroll Improvement Project Bulletin No. PIP-015
… to the direct deposit business process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form … for NYS Employees, rev 01/21) that must be used after Go Live. Affected Employees Any employee who completes an AC … upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25CUNY Bulletin No. CU-723
… to provide agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … payment of eligible employees. Section 12 of the 2017-2022 White Collar Agreement, as extended by the Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1984
… Effective Dates 2021 Form W-2s will include earnings paid in paychecks dated 01/06/2021 through 12/22/2021 for … Institution. Employees who worked for more than one agency in the same company during the year, for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies, for example, both NYS and CUNY, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021XII.6.I Paying a Non-State Employee – XII. Expenditures
… whether the worker is an employee or an independent contractor. Misclassifying a worker as an independent contractor, rather than an employee, disadvantages the worker … and incurred by candidates attending interviews for positions for which there is a shortage of qualified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 1920
… ORU- Recall Standby OT APSU ROC – Recall Standby OT Classified R2U – Retro Recall SBY OT APSU RRC – Retro Recall … OT Class SCC- Standby OT Adjust - APSU SOC- Standby OT Classified RS0- Retro Standby OT Adjust APSU RSO – Retro Standby OT Classified OSC will automatically recalculate the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Newburgh – Budget Review (B22-6-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Opinion 95-9
… committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … is also an active volunteer firefighter may not be granted points toward a year of firefighting service under a length … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Agencies Bulletin No. 1913
… 001278 - Field Capt LISPRC LFG 019562 - Lifeguard 2 Background All eligible members of the PSNU who are included … be not be processed before the commencement of the 2021 season. These retroactive increases will be automatically … below) should receive the appropriate rate for the 2021 season inclusive of the 2020 retroactive increase, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs