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State Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … type of district not listed above will be subject to the application requirements to seek permission of the State … related to town and county special district thresholds [pdf]. Prior Year’s Special District Average Estimated Cost …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsContact Us
… Unit at [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting … By providing your email address, mobile and/or fax number you agree that we may correspond with you using these … rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usLocal Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateSeized Assets Program (Follow-Up)
… being used to conduct criminal activity, are the proceeds from a criminal activity, or were purchased with the proceeds … seized assets and whether it obtains the requested share from forfeited assets. We concluded that the division did not …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… 4-30 years no depreciation 10-12 years no depreciation 20-75 years A renovation is a project performed on an already … The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… pdf ] Audit Objective Determine whether Williamson Central School District (District) officials ensured that non-payroll … Determine whether Williamson Central School District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Clayton – Claims Auditing (2021M-81)
… were obtained as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81North Greenbush Common School District – Claims Auditing (2022M-112)
… also serving as the purchasing agent and the audit and approval was not dated. Seven claims totaling $201,609 showed no evidence of audit and approval. Key Recommendations Ensure the appointed claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… an effective and timely review of credit card charges. As a result: School officials approved and paid certain credit … card charges without knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or did …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and … service providers paid a total of $40,253 and did not document the rationale for the process that was followed. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … reserve funding and use practices withholds funds from school districts that may have been used in a more beneficial …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … accounted for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andNew Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Lodi – Town Hall Capital Project (2024M-130)
… without adequate supporting documentation, such as a certification that the work was performed and completed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out … supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, … were not properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53