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Town of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Agencies Bulletin No. 1864
… processing. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16CUNY Bulletin No. CU-739
… purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York … and must be manually updated in PayServ as necessary. Retirement and Overtime Information: The Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… decline in the financial markets in the fourth quarter of 2018, the securities industry still had a good year with … was still double the average annual salary in the rest of the City’s workforce. It’s too soon to say how the … growth in pretax profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… that consisted of staffing for teacher aides in excess of approved staffing ratios, incorrectly allocated salaries and … as needed. Other Related Audits/Reports of Interest Kidz Therapy Services, PLLC: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOpinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6State Agencies Bulletin No. 1990
… taxes will be calculated using the employee’s current withholding elements in PayServ. Retro Codes (RC5, RO5, R25, … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainEast Hampton Housing Authority – Board Oversight (2017M-33)
… is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of … The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for qualified … 93 housing units located on three properties in the Town and purchased a fourth property in 2016 where another 40 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with … a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOrange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Fare Evasion (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … Fare Enforcement and Worker Safety Program was effective in achieving its goal of reducing annual fare evasion losses …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followOpinion 89-36
… reconstruct or acquire a capital improvement having a five year period of probable usefulness would not be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with disabilities between the ages of three and … To determine whether the costs reported by Elmcrest Childrens …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualVillage of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88State Agencies Bulletin No. 1882
… State Agencies Bulletin No 1882 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an … itemized, supported and audited by the Board prior to payment. Tenant files did not contain documentation …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316