Search
State Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. … “78, “79, “80, “81, “82, “83, “84, “85, “86, “87, “88” have expired. Expired ITINS – ITINs with the middle digits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal … received $1.06 in return, compared to the average for all states of $1.32. This is the fourth year in a row that … and decrease federal spending on payrolls. While all states benefitted from pandemic assistance, most states …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Orange County Community College – Information Technology and Financial Activities (2017M-111)
… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … Findings The Board did not adopt adequate IT policies that address appropriate computer use and security or provide … Recommendations Review and update the existing Internet, email and personal computer use policy, establish and adopt …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1690
… 2018 M/C Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Jericho Fire District – Professional Services (2012M-236)
… controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District services … services providers who received at least $20,000 in payments during our audit period. District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … Treasurer submitted monthly and annual financial reports to the Board; however, reports were not accurate because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does not … reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations Prepare monthly bank … properly completes and files IRS form 990 for 2010 and 2011. … The purpose of our audit was to evaluate the internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the State Comptroller’s Office each year, the Treasurer does not present the Board with budget-to-actual reports for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial … control benefits and incentives granted to businesses. Ten of the 21 businesses receiving DCIDA benefits have not met …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementComptroller DiNapoli Releases Municipal Audits
… $2 million. Town of Pelham – Information Technology (Westchester County) The town did not have an acceptable use …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCity of Long Beach – Budget Review (B7-14-12)
… in the proposed budget; however, the City’s charter does not authorize such an appropriation. The proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1612
… 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/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal … that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have … regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Agencies Bulletin No. 1089
… lump sum payments for vacation accruals to employees in Bargaining Unit 01. Affected Employees Department of … to the Amendment to the Summary of Award contained in the Amendment to the Final and Binding Award of Tripartite … being used to pay a vacation lump sum payment to employees in Bargaining Unit 01, does not use the new pre-shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitContracts for Personal and Miscellaneous Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Contracts for Personal and … renewed contracts for personal and miscellaneous services. In addition, the Port Authority did not provide documentation … work force of the Port Authority, but are not disclosed in the count of personnel necessary to accomplish the Port …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-follow