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Selected Aspects of Discretionary Spending
… of transportation and related services within the greater Buffalo region. The Authority currently operates bus and … types of discretionary spending are appropriate and the dollar thresholds for each. In addition, the policies should … of such costs, the necessary written justifications, dollar thresholds, required formal approvals, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOversight of Select High-Technology Projects
… has included the acquisition of real estate as well as the design, construction, and equipping of high-tech facilities for … and investment targets – in some cases, years after construction has been completed. Key Recommendations Conduct …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Industrial Hemp
… To determine whether the Department of Agriculture and Markets (Department) is adequately administering the … Pilot Program (Program) in accordance with federal and State requirements. The audit covered the period April 1, … commodity in the United States, as both the stalk and seed can be used to produce a wide range of products, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 2236.1
… with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable … Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note: Items … housing is considered taxable income and is subject to all tax withholdings and must be reported on the employee’s Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction … Reporting Manual Items B-300 and B-300A, issued August 11, 2023, maintenance rates have been increased. Note : Items … units. The Determining Taxability of Maintenance Deductions attachment can be used as a guideline for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable … Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have been increased. Note : Items … compliance. Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 850
To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing transactions not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 764
… Payment Information If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the regular check and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 170
… cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorUnified Court System Bulletin No. UCS-270
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C … on the number of calendar days served in the calendar year for Judges who serve only part of the year at one salary; or … of calendar days served at each statutory salary rate for Judges who serve the entire calendar year at more than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtEastport Fire District – Procurement (2025M-50)
… (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Town of Cohocton – Procurement (2025M-13)
… pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory … with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s … Did Town of Cohocton Town officials make purchases in accordance with Town policy statutory …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation Corporation officials provided adequate approval and oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
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)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Central School District District Board of Education Board and officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Educational Services (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for. We …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic budgets. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mLyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Mayville – Online Banking (2020M-150)
… ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly supported and authorized, however the Board needs to ensure … banking policy or implement adequate procedures to monitor and control online banking transactions. A dedicated computer …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150