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City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanCUNY Bulletin No. CU-659
… unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in AJ or GA … Service. Background If active employees pay for health insurance coverage for a domestic partner or other … Tax Guide to Fringe Benefits), the estimated fair market value (FMV) of those benefits must be calculated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Hammond – Town Clerk Operations (2014M-350)
The purpose of our audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350CUNY Bulletin No. CU-751
… Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $28.36 $30.36 Electrician 9791717 $28.36 $30.36 Electricians Helper 9791722 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Transaction Number Requirement
… July 15, 2024, State public authorities will be required to provide a Transaction Number for each procurement … by emailing: [email protected] Example A: Where to find Transaction Number on the PARIS Screen Example B: …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … some local officials have decided to delay capital projects, which could result in future delays to other … towns and villages across the State. The City of Saratoga Springs (City) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Opinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … the next subordinate police officer in the village police department is a member is increased, but the benefits under … 207-m is intended to allow for a local government that, by special act, is granted authority to bargain for a defined …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Town of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … and villages across the State. Otsego County (County) is one of the local governments included in our review. The … New York State and includes 24 towns, nine villages, and one city. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… the financial operations of local governments across New York State. Some local governments have seen little to no … and villages across the State. Jefferson County (County) is one of the local governments included in our review. The … York State and encompasses 22 towns, 20 villages and one city. Key Finding Our review found that officials adequately …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversTown of Chester – Property Tax Exemptions (2016M-325)
… property tax exemption process for the period January 1, 2015 through August 2, 2016. Background The Town of … Budgeted appropriations for 2016 total approximately $11.4 million. Key Findings The Assessor did not properly grant … property tax exemption process for the period January 1 2015 through August 2 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325State Agencies Bulletin No. 422.3
… Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this bulletin is to inform agencies of the new process for requesting direct deposit delete or … requests. Please Note: Per National Automated Clearing House Association (NACHA) regulations, direct deposit deletes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalAdequacy of 2021 Budgets - City of Rome (S9-21-3)
… have decided to delay capital projects, which could result in future delays to other projects to maintain and … estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3