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City of Yonkers – Budget Review (B6-15-15)
… estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax certiorari settlements and contingencies may not be …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Liberty Central School District – Budget Review (B4-14-6)
… general and food service funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … except for certain matters related to the food service fund, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Endicott – Budget Review (B4-15-11)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B4147 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
Determine whether the Town of Berne Town Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were … when procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City … always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Free School District (District) officials secured user account access to the network and shared network folders to … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Oakfield-Alabama Central School District – Procurement (2024M-103)
… (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, District … procured. Officials did not: Verify that three purchases totaling $167,619 met the “piggybacking” … contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Agencies Bulletin No. 2170
… Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1769
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … The IRS requires employers to report and withhold income and employment taxes from meal allowances for non-overnight …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1863
… is to provide agencies with the 2020 calendar year-end procedures for taxable travel reimbursement. Background … and December 31, 2020, respectively. OSC Actions (Year-End) Any taxable travel reimbursement paid by SFS from … State Agencies Bulletin No 1863 Year End Procedure for Taxable Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursements