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Village of Suffern - Budget Review (B20-6-2)
… expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Oppenheim – Town Clerk Operations (2014M-248)
… duplicate receipts for all Town transactions when no other form of adequate documentation is available. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. … time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out … remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Troy – Budget Review (B19-5-8)
… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
Determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… payments does not include appropriations for budgeted layoffs in 2019, and may not be sufficient if the layoffs do not take place until 2020. The budgeted $50,000 … may be underestimated by up to $291,000, based on proposed layoffs. The proposed $581,000 in contingency appropriations …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 2162
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public … benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. Effective … Tax Information: Certification, Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 2163
… agency instructions for processing the 2023 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees: … of Military and Naval Affairs authorize a 2023 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2023 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedTown of Lockport – Asphalt Millings Inventory (2025M-55)
… (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales? Audit Period … 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller gravel-size rock. … average market price, as required by the Town’s surplus asphalt millings policy (Policy).As a result, 483 tons of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … tax collections and documentation to substantiate the date real property taxes were received could not be located. … all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Shawangunk - Sewer District Charges (2018M-122)
… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an … our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management … whether financial information was made available to the City Council and City officials for the effective management …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96State Agencies Bulletin No. 2380
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … The purpose of this bulletin is to inform agencies of the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 2392
… agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance Allowance Affected Employees: … of Military and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2025 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2410
… the eligibility criteria are affected: CSEA Administrative Services Unit … 03/25/2026 Earn Code: SAD (PEF) SDC (CSEA) Units: 1 Payroll Register and Employee’s Paycheck/Advice: The Earnings … SAD or SDC and the amount paid will be displayed on the Payroll Register. The Earnings Description Special Assignment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025State Agencies Bulletin No. 2280
… agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees: … of Military and Naval Affairs authorize a 2024 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2024 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designated