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Liverpool Central School District – Information Technology Assets (2020M-59)
… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Select High-Technology Projects
… (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving … for private investment and creating high-tech or other jobs. Collectively, these projects were intended to create … monitoring specific programs, such as those under NYSTAR, it has not adequately monitored other high-tech projects …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28New York State Business Owners
… … An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … corrective action. … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… the report for their own GLBU by navigating to: SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not … the Agency Calendar . Agencies must monitor and react to items appearing on these reports which require agency action. OSC monitors these reports for items requiring OSC action. If an agency is concerned about a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … We reviewed 170 credit card charges totaling $128,070 and found supporting documentation such as receipts was not … charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved these …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Comptroller Authority to Audit Local Development Corporations (LDCs)
… certain organizations controlled by municipal corporations and certain other government entities. Memo Bill Text Status … certain organizations controlled by municipal corporations and certain other government entities …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 2249
… is to notify agencies of an automatic dues increase and a one-time retroactive dues adjustment. Affected … Affected employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1334
… in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. Affected Employees … to 16.75%. Note: There will be a “catch-up” rate of 19.2% for the remainder of 2014 to include amounts under-withheld for the period January 1, 2014 through July 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … it was the opinion of OSC Legal Services that the IRS regulation was applicable only in non-employee situations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Caledonia-Mumford Central School District – Financial Management (2024M-101)
… real property taxes to be increased. However, the District had operating surpluses totaling $5.1 million. Appropriating … fund balance. The District did not develop or adopt a written multiyear capital plan, comprehensive multiyear … B includes our comments on the District’s response letter. … Determine whether the CaledoniaMumford Central …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… complete report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of … balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Butler – Financial Management (2024M-119)
… $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted appropriations. The Board also …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) … Key Findings District officials did not maintain complete and accurate IT inventory records. As a result, officials … all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment