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Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Submitting Payments for NYSLRS Members – Enhanced Reporting
… With each report, you must submit payment for the total amount of contributions, loans and service … more than what you’ve authorized. If you report and pay for more contributions than are owed, the contributions will … year of the overpayment occurring. You will be credited for the amount of the overpayment and responsible for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… does not reimburse employees for lunch; therefore, lunch is not included in the NYS M&IE per diem breakdown rate. NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of … or inappropriate action involving State funds equipment supplies and other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsEast Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Sodus – Financial Management and Professional Services (2013M-99)
Town of Sodus Financial Management and Professional Services 2013M99
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … with disabilities account comprising almost 68 percent of that variance. The District’s revenue estimates were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Hartwick – Financial Condition (2013M-118)
… was to ensure that the Board properly monitored the Town’s financial operations for the period January 1, 2012, to March … fund. Key Findings The Board did not establish reasonable financial plans for three of its major operating funds but … the fund balance was actually available. As a result, the financial condition of the three funds deteriorated …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Bangor – Board Oversight (2012M-193)
… remit all fees and collections to the Supervisor by the 15th of the following month that collections were received. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111State Agencies Bulletin No. 1814
… Purpose The purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary contribution limit for Tier 6 members of PFRS (7W), and ERS (7Y). Background On March 16, 2012, the … The purpose of this bulletin is to notify agencies of the 20192020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkFederal Employment Loss in NY in 2025 – Federal Funding and New York
… 2025, which marked the beginning of federal fiscal year 2026. Federal Government Employees in New York, Seasonally … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Percent Change in Federal Employees … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Endnotes 1 The only notable exception was …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Creating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health (Department) made for the Creating Healthy Schools … and in accordance with the terms and conditions of the grant contracts. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesLow Income Home Energy Assistance Program – Federal Funding and New York
… Eligibility and benefits are based on income, household size, the primary heating source of the household and the … household is $3,322; the limit increases with household size up to a maximum of $9,952 for a household of 13 people. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Building Blocks Developmental Preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit … must comply with the RCM requirements. For the fiscal year ended June 30, 2014, CSC reported approximately $5.9 … (Programs) it operated. Key Findings For the fiscal year ended June 30, 2014, we identified $127,101 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manual