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Starpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… complete report – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, The … report; however, additional actions are still needed. Of the initial report’s eight audit recommendations, four …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56City of Middletown - Water System Cybersecurity (2019M-22)
… guidance for using portable devices or require monitoring of networked water system devices. Officials did not provide …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22State Agencies Bulletin No. 1007
… agencies of the General Checking Account bank change from Bank of America to Key Bank Affected Employees All employees who receive a New York State payroll check currently issued from Bank of … of identification: a primary identification such as a NY Drivers License, Passport, NY DMV ID, or Sheriff’s ID; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksVillage of Delhi - Disbursements (2019M-204)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, including … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204State Police Bulletin No. SP-151.1
… No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary … Investigators Foundation. Effective Dates Effective in pay checks dated August 4, 2021. OSC Actions OSC will update … changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsTown of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services. Key … process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Comparison of ERS Benefits
… year (January 1 – December 31) based on the consumer price index as of September 30 of the previous year. See …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfState Agencies Bulletin No. 1743
… NYS payroll system (PayServ) processes employee income tax withholding using the percentage method on the annual basis … in this situation, there is a risk of penalties for under withholding. To mitigate this risk, OSC will no longer issue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveBay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District … June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and separate … and emergency services. The District is governed by an elected five-member Board of Fire Commissioners. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare … are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards … principles are referenced in the topical sections of this chapter. References may be to GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Agencies Bulletin No. 1985
… Purpose The purpose of this bulletin is to inform agencies of processing requirements for employees who claim exempt … exemption for tax year 2022. The New York State Department of Taxation and Finance requires form IT-2104-E (Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 1891
… from all employees appearing on the report. If the employee does provide new form(s), agencies must update the employee’s Federal, State, and/or Local Tax Data pages as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f