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City of Little Falls – Budget Review (B25-3-9)
… appropriations in the 2026 tentative budget for potential salary and wage increases, they should be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City 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-b25-1-8City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Deposit Central School District - Financial Condition (2018M-204)
… manage the financial condition of the general and cafeteria funds. Key Findings District officials have: … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating … officials should examine ways to gain more control over cafeteria menu options in an effort to increase student …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Cortland County - Financial Management and Reporting (2019M-162)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Copenhagen Central School District - Procurement (2019M-238)
… policy and ensure that all proper documentation is maintained. Periodically issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Kings Park Central School District - Procurement of Professional Services (2020M-22)
… during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy … professional services. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Carmel - Procurement (2019M-179)
… Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three purchases totaling $911,044. Key Recommendations Revise the … obtain the required number of proposals or quotes for purchases or competitively bid purchases when required. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179State Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState 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 … Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2307
… Purpose: The purpose of this 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 … The purpose of this 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-chargebackState Agencies Bulletin No. 2317
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected … Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2345
… Purpose: The purpose of this bulletin is to provide agency instructions for … Services Unit (BU03) employed at the Department of Transportation, the Division of State Police, and the Office of Parks, Recreation, and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentSUNY Bulletin No. SU-373
… the parameters of the chart and there are no comments from the agency explaining why this payment is exceeding the … SALARY (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS 8.00% 4 WEEKS 10.67% 1 MONTH 11.11% 5 WEEKS 15.00% 6 WEEKS 16.00% 7 WEEKS 18.00% 8 WEEKS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-373-2025-suny-summer-sessions-paymentsCUNY Bulletin No. CU-434
… enrollment process, pledge cards are available from the college campaign coordinator. For data entry of pledge cards, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaign