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Village of Catskill – Accounting Records and Reports (2024M-66)
… records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial … Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations Maintain proper financial …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82The Transportation and Warehousing Sector in New York City
… warehousing and utilities sector jobs (394,600), but makes up a smaller share of private sector employment (4.7 … as the pandemic recedes. New York City Employment Not only does sector employment in New York City stand out within the … cost increased by 334 percent to $10,930 per container, after having peaked at $16,140 per container in September …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… As of February 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we … monthly balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… incentive that exceeded the Board’s authorization by $1,000. Leave accrual records were improperly maintained. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… [read complete report – pdf] Audit Objective Determine whether Truxton … school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Plaza, Glens Falls, NY 12801-4396 Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Serving: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityState Agencies Bulletin No. 2052
… after completion of each vesting period. Since the NYS Payroll System (PayServ) will not process a transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesSUNY Bulletin No. SU-266
… automatically Affected Employees Employees in the State University Professional Services Negotiating Unit … which implemented the 2016-2022 Agreement between the State of New York and the United University Professions, … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesState Agencies Bulletin No. 2096.1
… This bulletin supersedes Payroll Bulletin No. 2096 . Purpose: The purpose of this … Cycle/Pay Period Type Period No. Effective Date Check Date Administration/Lag 21 12/22/2022 02/01/2023 Institution/Lag … information on the Job Data page for all employees with a Payroll Status of Active, Leave With Pay or Leave of Absence, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… Cycle/Pay Period Type Period No. Effective Date Check Date Administration/Lag 21 12/22/2022 02/01/2023 Institution/Lag … information on the Job Data page for all employees with a Payroll Status of Active, Leave With Pay or Leave of Absence, … salary will be updated for all eligible employees with a Payroll Status of Active, Leave With Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… including bacteria and other pathogens, which impair or impact the quality of State waters and, in turn, pose … pollutants such as those related to stormwater discharge from construction activities. SPDES permit holders have … not responding timely to actionable follow-ups resulting from inspections, and 11 percent of DMRs that identified …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is … its allocation and billing practices by analyzing reported premium data and, where indicated, taking appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security