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State Agencies Bulletin No. 1946
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxWyandanch Union Free School District – Budget Review (B21-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … review letter. The District's proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Norwich – Justice Court (S9-14-3)
… the governing body responsible for overseeing the Town’s financial activities, including the Court’s general management and financial operations. The Court’s 2013 budgeted … the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Campbell-Savona Central School District -- Budget Review (B2-14-11)
… planned will not ensure that the District is in compliance with statutory limits. The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Review of Credit Card Expenses at Finger Lakes DDSO
… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately … a reasonable price for the items until a formal contract is in place. … We reviewed select Procurement Card …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, … Key Findings District officials have not developed a formal, documented multiyear capital plan. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… in Monroe County. The District, which operates two schools with approximately 1,190 students, is governed by an elected … have adequate and consistent supporting documentation with evidence of appropriate review. … East Rochester Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59DiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Hempstead – Budget Review (B7-16-4)
… limited. The Village’s proposed budget complies with the tax levy limit. The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution to use …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 1795
… York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), and New York City Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems