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State Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New … To inform agencies of the change in the New York City resident withholding tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Eldred Central School District - Financial Condition (2018M-138)
… financial plan that seeks to fund recurring expenditures with recurring revenues. Implement cost savings and revenue … fund for subsidies and loans. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … Determine whether professional services were procured in a manner to ensure the prudent and economical use of …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking … The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bay Shore Union Free School District - Procurement (2018M-212)
… purchases of goods and services totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials … to ordering goods and services. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… seven-member Board of Education, operates three schools with approximately 960 students. Budgeted appropriations for … $20.5 million. Key Findings The Board has adopted budgets with reasonable estimates and has set aside sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not … Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Supported Browsers
… Edge Google Chrome JavaScript You must enable JavaScript for your browser to work with our website. Most browsers come … enable it by changing your browser settings. To learn how, visit your web browser's help center and search for "enable … small text files stored in your browser. They help improve site performance for returning visitors, but they don't …
https://www.osc.ny.gov/online-services/supported-browsersUniondale Union Free School District – Procurement (2016M-195)
… Ensure that purchases are not made until the purchasing agent has issued an approved purchase order. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Miller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
WheatlandChili Central School District Procurement of Professional Services 2016M12
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesLansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360