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City of Little Falls – Budget Review (B25-3-9)

… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …

https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9

City of Dunkirk – Budget Review (B25-1-8)

… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …

https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8

City of Johnstown – Financial Management (2020M-134)

… complete report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate … financial information to adequately manage operations. The City Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial reports …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total of $3,961,336 and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Deposit Central School District - Financial Condition (2018M-204)

… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204

Town of Haverstraw - Financial Condition (2019M-52)

… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… reconcile them. Key Recommendations Adopt budgets with realistic estimates. Establish a written policy … departmental receipt records. Town officials disagreed with certain aspects of our findings and recommendations but …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of … eight City officers and employees at a time other than at separation from service. In the absence of specific … unused leave accruals subject to the City Code. Review the separation and drawdown payments identified in this report …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Cortland County - Financial Management and Reporting (2019M-162)

… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

New York Mills Union Free School District – Procurement (2020M-79)

Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Copenhagen Central School District - Procurement (2019M-238)

… sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings Our review … totaling about $128,000 found that District officials did not seek competition by obtaining oral or written quotes for … (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Kings Park Central School District - Procurement of Professional Services (2020M-22)

… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … services. Consider updating the procurement policy to establish a reasonable interval for how frequently … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Town of Carmel - Procurement (2019M-179)

… methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … and employees obtain the required number of proposals or quotes for purchases or competitively bid purchases when …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

State Agencies Bulletin No. 2411

… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … and Tax Statements. Agencies incur mailing costs based on the accuracy of their employee addresses in PayServ. Our … (TAX960CB) for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargeback

State Agencies Bulletin No. 2418

… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2025 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2025 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 2307

… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, … bulletin is to inform agencies of the chargeback process for directmailed 2024 form W2s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback

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