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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… table to determine which programs are to be labeled Type A.  Any program not labeled Type A must be labeled Type B.  Total Federal Awards Expended Type A Threshold Equal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Town of New Hudson – Tax Collection (2021M-2)

… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Town of North Greenbush – Town Clerk (2017M-132)

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Valhalla Union Free School District – Network User Accounts (2022M-26)

Determine whether Valhalla Union Free School District District officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… authorized in State statute, either within the budget bill language, or in another piece of State law. … authorized in State statue, either within the budget bill language, or in another piece of State Law. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

Village of Watkins Glen – Justice Court Operations (2021M-146)

… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

Wayne Central School District – Property Disposal (2021M-161)

… do not have assurance that they received the best value for this property. We noted similar deficiencies in our 2014 … more comprehensive written policy and detailed procedures for the sale and disposal of District property to ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Dutchess County – Contract Monitoring (2023M-142)

… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

City of Newburgh – Budget Review (B23-6-9)

… annual budgets must be submitted to the State Comptroller for examination and recommendations.  Key Findings The City’s … balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a deficit … water fund for a “vacancy factor,” a budgeting technique used by the City to account for open personnel positions. …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

City of Yonkers – Budget Review (B23-6-6)

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … as appropriated fund balance, one-time State funding, and sale of property, to balance its budget.  The City could face … 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

City of Yonkers – Budget Review (B24-6-7)

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … fund balance, one-time State and Federal funding, and sale of property, to balance its budget.  The City could face … 2024-25 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …

https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7

City of Newburgh – Budget Review (B21-6-13)

… potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage … or a shortfall in revenue. Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

City of Yonkers – Budget Review (B21-6-8)

… and $587.9 million for the City. The 2021-22 budget is $16.7 million more than the City’s budget for 2020-21, an …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

City of Yonkers – Budget Review (B20-6-6)

… such as fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs … costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

City of Yonkers – Budget Review (B19-6-6)

… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $628.5 million for the Yonkers Public Schools (District) and $590.8 million for the …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

CUNY Bulletin No. CU-867

… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titles

Other Bulletin No. 16

… Reduction Plan: Earnings Codes Description D6F 12-13 SCF DRP Repayment D6M 12-13 MC DRP Repayment Agency Action - Determining Repayment Amount OSC has created LOCKED_QUERY_47 (SSG_DRP_Repay) in PS Query to assist agencies in identifying the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reduction