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City of Amsterdam - Budget Review (B21-5-5)
… ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … 2020-21 and modify the budget as necessary. Develop an allocation plan based on detailed analysis that ensures … The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Lockport – Budget Review (B21-1-9)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Agencies Bulletin No. 1473
To inform agencies of OSCs processing of the repayment of United University Professions UUP Bargaining Unit 68 DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133City of Lockport – Budget Review (B20-1-9)
… proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 … The proposed budget includes State aid and sales tax estimated revenues of $2.1 million and $5.5 million, … to fund buyouts. The proposed budget does not include a tax overlay, which could create a shortfall in 2021. The …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Amsterdam – Budget Review (B20-5-8)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … and does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Agencies Bulletin No. 2156
… of Maintenance Deductions attachment can be used as a guideline for establishing the taxable status of maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment … wages cannot be reduced by the amount of this repayment for the purposes of determining tax withholdings. This is … year overpayment. The IRS states that if an overpayment for a prior year is recovered, it must be recognized that an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission and the availability of dates … checks dated May 3, 2001 Specifics Attached is the Schedule for Agency Payroll Submission and Report and File … the earlier deadlines, the dates have been bolded on the schedule. NOTE: Dates stated may be subject to change due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Lockport – Budget Review (B24-1-8)
… next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … in the proposed budget appear reasonable. We expect 2024 fire department overtime expenditures to be within the … in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… complete report - pdf] Audit Objective Determine whether claims were adequately documented, were for appropriate … approved prior to payment. Key Findings We reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Taconic Hills Central School District – Financial Management (2019M-155)
… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mMonsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets … them to inventory records, and review software installed on District computers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59City of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173State Agencies Bulletin No. 2387
… ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-represented