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State Agencies Bulletin No. 2156
… affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, … can be used as a guideline for establishing the taxable status of maintenance deductions for State employees. … employer provided maintenance. Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to … one hour beginning on April 21, 2022. Please note, this disruption will occur after the completion of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the payroll schedule may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineState Agencies Bulletin No. 2236
… deductions in each agency. Agency Actions: Agencies are required to become familiar with IRS regulations on employer … for excluding the value of employer provided lodging from employee’s taxable income, and to make appropriate … B-300 and Item B-300A issued April 26, 2024, are available from the Division of the Budget at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17County of Rockland – Budget Review (B6-15-21)
… are outstanding. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The … proposed budget includes estimated revenues of $4 million from the sale of property, which is non-recurring revenue. … budget. The proposed budget has underestimated the minimum required pension expenditure by $500,000. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… the bank prior to the Board’s audit and approval for payment. There was a lack of segregation between those who …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… through vendor disbursements as if he were an independent contractor rather than through payroll. This included an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Because Town officials have not established controls over fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and … presented to it are for proper Town charges. Ensure that fuel inventories are properly controlled and used only for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… in most instances there were no credit card receipts to show whether items purchased were appropriate Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… inventory record to physical inventories of fuel on hand. Key Recommendations Adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Hartwick – Financial Condition (2013M-118)
… major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Newstead – Joint Highway Facility Project (2012M-260)
… assigned to the Town and Village, many of its terms were not complied with. Town officials did not fully … bid, as required. Key Recommendations Consult with legal counsel and review the provisions in the … maintenance of this joint highway facility to ensure the terms still reflect the two Boards’ expectations. Inform the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… reviews prepared bank reconciliations. The administrative secretary is allowed to apply the Board President’s signature … the security of funds and the Director, administrative secretary, Treasurer, and bookkeeper share the same user name …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the … than was actually available resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Yonkers – Budget Review (B6-16-11)
… available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly optimistic. … appropriations. Replace nonrecurring revenue, such as fund balance, in the 2017-18 budget. Tax certiorari claims …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… the following counties: Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose … at four of the six counties audited (Chemung, Fulton, Monroe and Tioga) were not monitoring service provider …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and