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Hamburg Central School District - Continuing Education (2019M-11)
… - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly accounted … established written policies and procedures regarding the continuing education cash receipts process. The District does not have assurance all continuing education cash receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Naples Central School District – Network Access Controls (2020M-82)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfState Agencies Bulletin No. 775
… tax rates for 2008. The result of these changes is a small decrease in the amount of withholding tax. There … of $6,324. The Medicare tax rate remains at 1.45%. There is no limit on the amount of wages subject to Medicare tax. … from gross income for qualified transportation benefits is $115 per month (increased from $110 per month in 2007). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Franklinville – Procurement (2024M-56)
… whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy … as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Contract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemComptroller DiNapoli Releases Municipal Audits
… the Town of Bolivar , Circleville Fire District , Town of Clarendon , Cohoes Housing Authority , Town of Covington and … purchases were for valid district expenditures. Town of Clarendon – Justice Court Operations (Orleans County) The … of the Town of Bolivar Circleville Fire District Town of Clarendon Cohoes Housing Authority Town of Covington and the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an elected five-member Village Board … accordance with Board-approved amounts, and such approval is documented. Provide adequate fiscal oversight when one …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Opinion 91-50
… MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are … or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … Laws of 1990), however, provides, in part, that the bonds and notes of LGAC are: hereby made securities which may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
To determine if the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54.pdfSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011 (2012-S-63)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s63.pdfSelected Payments for Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011 (2012-S-56)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s56.pdfInstructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdfTown of Greece – Information Technology (2017M-145)
… 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is governed by an elected five-member Town Board. Budgeted … a comprehensive disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … for the District’s financial operations was transferred to the City. Expenditures in 2014 totaled approximately $526 … not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Vendor Responsibility Review Process
… of the contract fully. Who determines responsibility It is the State contracting entity’s duty to evaluate the … of the vendor before awarding the contract. This is an important part of the procurement process as it: helps … the State contracting entity's assessment. If the contract is valued over $100,000, the vendor must file a Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processComptroller DiNapoli Releases State Audits
… $500,115. Office of Court Administration, Reporting on Foreclosure of Real Property Funds - Kings County (2013-S-2) … referees did not always properly report and account for foreclosure funds. A review of 10 of 35 foreclosures with …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. Affected … in 2012 Effective Date(s) January 1, 2012 Social Security The Social Security wage base limit is increased to $110,100 for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012City of Yonkers – Budget Review (B18-6-6)
… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through the … the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6