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Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 1,290 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected Town facilities. Specifically: 67 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial … adopted required policies and completed required training. Key Findings The Board did not adequately monitor … Determine whether the Hammond Fire District District Board of Fire Commissioners Board adequately monitored the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151SUNY Bulletin No. SU-52
… leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated 5/09/2001 for … verify the employee's deductions on the general deduction panel and also verify the retirement panel. This action is required regardless of bargaining unit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Planning Resources
… [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in … Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear Financial …
https://www.osc.ny.gov/local-government/resources/planning-resourcesState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary … Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an Additional Annual Salary … CON, C17, C18 or C19 earnings that are mid-pay period and will pay the full amount. Agencies will need to add a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… 2020. Affected Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified … Security and Medicare taxes. A qualified program may only benefit the employee. A program that provides benefits to a … deposit advice statement. OSC has prepared the attached letter explaining the tax rules governing educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 August | July | June | May | April | March | February | January Previous Years 2024 December | November | October | September | August | July | June | May | April | March | February | January 2023 December | November | October | September | August | July | June | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are marital …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – En-Con Police Officers Plan
… The New York State Court of Appeals has determined that retirement benefits are marital …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital …
https://www.osc.ny.gov/retirement/publications/1511/divorceState Agencies Bulletin No. 1704
… 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 Effective Date(s) Institution Paychecks dated January … $50,000 - $54,999 $29.40 $55,000 - $59,999 $30.09 $60,000 and above $30.83 Note: The annual salary amounts above … part-time percentage. The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… one of four fire companies that collectively make up the City of Hudson Fire Department. The Company is governed by a … a President, Vice-President, Secretary, and Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … Determine whether City Bureau of Buildings officials ensured that elevators …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62