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State Agencies Bulletin No. 2156
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andTown of Alden – Town Supervisor (2024M-105)
… for. Because the Board did not receive adequate financial reporting, it was not aware of the Town’s financial status … in the accounting records and to improve financial reporting to the Board. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through … January 7, 2014. Background The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
Albany Leadership Charter High School for Girls Professional Services 2013M283
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to the Village Board calling for a public … received questionable expenditure reimbursements totaling $319. In total, we question the propriety of $117,615 in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… for the 2010-11 year, the fund balance was under the threshold at 3.95 percent. To reduce the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Wyoming County Industrial Development Agency – Project Management (2015M-62)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board … and procedures critical to project evaluation criteria on which to base project approval decisions; review and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Ellicott – Justice Court (2015M-111)
… full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … log with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely … and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111SUNY Bulletin No. SU-60
… Unit 08 with one of the following deduction code of 215, 222, 260 and 262 Effective Date(s) Administration Checks … will automatically change the narratives for dues codes 222 and 260, along with the agency shop codes 222 and 262. The changes are as follows: Dues Code 222, UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureState Comptroller DiNapoli Releases Municipal Audits
… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included recommendations for the following findings: monthly financial reports, bank …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Set at 2% in 2023
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Agencies Bulletin No. 182
… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … increment system. Specifically, the following changes are being made: If the increment code was 0001 on the record, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingVillage of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108