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City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 2162
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 2163
… Superintendent for Security Services 3 007978 Correction Captain 007930 Director of Cert Operations 008001 Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 138
… Data 1 Home Address- The employee's home address on this panel is used to report employee tax information to the … are not required fields on the PaySR Personal Data 1 panel. Agencies should ensure that each employee's address is … For the first report, all entries need to be completed by December 23, 1999 for tax reporting purposes. These address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … and account for asphalt millings (millings) inventory and sales? Audit Period January 1, 2023 – September 24, 2024 … during road paving projects that require a certain depth of the existing road to be milled and removed before the road …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Ridgeway – Health Insurance Benefits (2025M-95)
… Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? … our audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. … the Audit Area As a general rule, a town may provide health insurance benefits to current and former town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Town of Waterford - Town Clerk Collections (2018M-265)
… not be located. Key Recommendations Maintain receipts or another acceptable form of documentation for all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate … whether financial information was made available to the City Council and City officials for the effective …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96State Agencies Bulletin No. 2380
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 2392
… is to provide agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance Allowance Affected … Office of Employee Relations (OER) memorandums dated 10/15/2025 to the Department of Environmental Conservation; Office … and Division of Military and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Forest Ranger 4, Forest Ranger … $1,200 Deputy Superintendent for Security Services 2 007977 Deputy Superintendent for Security Services 3 007978 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1173
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 91 Background Pending legislation, which … provides for an increase to Location Pay for employees in New York City, Nassau, Rockland, Suffolk or Westchester … should be returned with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange (Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andState Agencies Bulletin No. 1219
… or verify [i.e. audit] significant portions of every payroll. Only 25% of renamed queries should be given a … priority, meaning the query is important for use in post-payroll activities or used on a less frequent, periodic basis … and Renaming Queries for agency use. Agency Actions Payroll officers should distribute this bulletin to all query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… agreements are settled. The tentative budget includes a tax levy of $12,281,362 which is $1,078,728 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353