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Town of Otsego – Financial Condition (2013M-307)

… that properly allocate sales tax revenues in accordance with statutory requirements. Reduce the amount of surplus …

https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Village of Port Chester - Dual Employment (2018M-91)

… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Milford – Justice Court Operations (2014M-279)

… of our audit was to review internal controls over the Courts financial activity for the period January 1 2013 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Westfield, Town of – Financial Management (2013M-389)

… The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax … in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… surplus fund balance. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject … Twelve claims totaling approximately $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Town of Waterloo – Financial Management (2022M-7)

… Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town … Board and Supervisor did not effectively manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Wynantskill Union Free School District – Purchasing (2022M-85)

… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds … audit period by an average of $15,700. Employees made 12 credit card purchases without receipts totaling $1,916 and … Town of Chester Justice Court Operations and Credit Card and …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Town of Albion – Financial Management (2021M-29)

… fund balance policy. Town officials generally agreed with our findings and recommendations and indicated they will …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Accounts Payable Advisory No. 22

… Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract  must …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Newark Central School District – Employee Benefits (2024M-40)

… did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments.  Of the 41 employees we reviewed, 14 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

State Agencies Bulletin No. 1334

… To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. Affected Employees Employees who are residents of the … To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-change

IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants

… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance … million.  For the 2023-24 SFY, New York’s CMIA threshold is $345,891,055 . If state disbursements, as recorded in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmia

NY Full-Time Equivalent Employees Dashboard

…   NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard