Search
Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… property owners in the DIBID, five members who represent commercial tenants, one residential tenant member, three City …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board is the … and up-to-date. The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January … The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The Town Board, which … is the legislative body, comprises the Town Supervisor and four Board members. The Town’s budgeted appropriations in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records … comparisons and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
Village of Cuba Sewer Fund Financial Condition and Records and Reports 2013M15
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of LaGrange – Selected Financial Activities (2013M-107)
… much as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than … that the clerks’ records have unique identifications as to who entered information. Ensure that the clerks document the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryCity of Newburgh – Budget Review (B6-13-21)
… the City will incur revenue shortfalls in each of these funds for 2013; however, the City planned for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Mechanicville – Records and Reports (2012M-162)
… 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Records and Reports 2012M162 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Board has not adopted IT policies and procedures regarding remote access, data backup, breach notification and disaster recovery. Key Recommendations Develop a long-range financial plan that addresses the negative impact of … processing and authorizing change orders. Adopt a remote access policy, comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54State Agencies Bulletin No. 1489
… earned over their tax treaty limit are subject to Federal, State and local (if applicable) taxes. Note: PayServ will … if the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, local taxes are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1420
… not there are employees being paid within that pay period. PS Query Agencies will have the ability to query their certification data in PS Query. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting practices and … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Agencies Bulletin No. 1587
… and Local (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, Local taxes are required to be withheld. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Police Bulletin No. SP-43
… Commissioned/Non-Commissioned Officers in Bargaining Unit 17, Investigators and Senior Investigators in Bargaining Unit … sum Education Payment for members in Bargaining Units 07, 17, and 62 who meet the following eligibility criteria: … 07 and 17 Effective for the period April 1, 2000 through March 31, 2001, members who possess or obtain one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts for the … City of Jamestown Internal Controls Over Selected Financial Operations 2013M72 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72State Comptroller DiNapoli Releases School Audits
… budget are reasonable. Eden Central School District – Payroll (Erie County) The director reviews the payroll check register, which includes each payroll check number, date, employee name and total payment …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-audits