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Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… controls over payroll and fuel inventory for the period January 1, 2013 through April 25, 2014. Background The Town … controls over payroll and fuel inventory for the period January 1 2013 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Lewis – Highway Purchases (2014M-103)
… Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … awareness of other professional service providers who could offer similar services at a more favorable rate, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mLocal Road Conditions in New York State
… as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, … of a subset of this group, those local roads eligible for federal funding. The data was collected in 2019 and 2020, … county) having no such roads at all. This data allows for an interactive visualization that shows the conditions of …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateCUNY Bulletin No. CU-681
… provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly IBT employees … instructions memorandum dated 12/20/2019 provide for retroactive general salary increases for 2016-2020. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalState Agencies Bulletin No. 1031
… XI, Section 8 . CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting … In early 2011, PayServ will initiate Social Security/Medicare tax deficiency deductions that apply to the 12/11/10 … the maximum 2010 Social Security amount will have only a Medicare tax deficiency deducted from a 2011 paycheck. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is … to taxable income in box 1 on the employees 2011 Form W-2s. While these payments are subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … deficiency deducted from a 2010 paycheck. To avoid under-withholding of income taxes for 2009 and subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTitle IV-E Foster Care – Federal Funding and New York
… 93.658) is a federal program that provides reimbursement for a portion of foster care costs. Funds are allocated to … New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and … administration and training. Funding is specifically for children who have been removed from the home of a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … can select an agency and indicator or service request from the drop-down menus. This unique perspective allows …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdfOversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdf