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LGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfState Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-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-126Town of Easton – Sales Tax Allocation (2014M-355)
… 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a population of … with statute and seek legal counsel to determine what remedies are available to address the inequities …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Olive - Accrued Leave and Information Technology (2019M-84)
… agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84State Agencies Bulletin No. 1982
… will be $423.71 per year. Effective Dates Effective for all 2022 paychecks beginning January 5, 2022. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable … and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Wright – Financial Operations (2014M-277)
… The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Madrid-Waddington Central School District – Financial Condition (2015M-347)
… The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one … expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… officials to award professional service contracts only after soliciting competition. Establish procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesBradford Central School District – Online Banking (2022M-102)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Agencies Bulletin No. 2101
… maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseMount Morris Central School District – Online Banking (2022M-99)
… banking transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Agencies Bulletin No. 1406
… taxes requires changes to New York City withholding taxes for employees with taxable incomes over $500,000. Effective … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Comptroller DiNapoli Releases Audits
… its Event Recorder System; however, it was not always in compliance with the program. For example, from Jan. 1, 2014 … 1,952 (20 percent) did. Auditors also found material non-compliance with the office’s protocols to minimize the risk … Department (SED): Bank Street College of Education: Compliance With the Reimbursable Cost Manual (2017-S-5) For …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsPreferred Source Contracting
… monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to ensure contract … State Procurement Council (Procurement Council), a current list of the categories of commodities and services that are … should provide clear definitions for the services on its list of preferred source offerings to make it easier for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Comptroller DiNapoli Releases Audits
… auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement including $122,966 in … of teacher aides/assistants. State Education Department: School for Language and Communication Development: Compliance … 2015, auditors identified $38,741 in ineligible costs the school reported for state reimbursement. The ineligible costs …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOversight of New York State Forest Tax Programs
… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property tax exemption …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 1633
… exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholdings in 2017 and employees who submit withholding allowance certificates claiming exempt in 2018 Effective Date(s) Administration paycheck dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018