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State Agencies Bulletin No. 1581
… Purpose To inform agencies of a change in the Idaho income tax withholding rate. Affected Employees Employees who … To inform agencies of a change in the Idaho income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1581-idaho-income-tax-withholding-rate-changeCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … and District officials did not properly plan for these long-term financial and capital needs. The Board and District … with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Chenango Valley Central School District -- Budget Review (B19-4-2)
… of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school districts that have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Village of Canaseraga – Claims Audit (2023M-48)
… mathematically accurate when paid. Board members did not know what their claims audit responsibilities were, nor did …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48City of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … than 30 days before the date scheduled for the Council’s vote on the adoption of the final budget, or the last date on …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
A nonprofit provider of supportive housing for the Citys Dept of Health and Mental Hygiene DOHMH overbilled the agency by $1 million according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionSex Offender Registration (2014-MS-2)
… released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , Oneida [pdf] , Ontario [pdf] … [pdf] and Warren [pdf] counties; city police departments in Buffalo [pdf] , Mount Vernon [pdf] , Ogdensburg [pdf] , … [pdf] and Utica [pdf] ; and a county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… [read complete report - pdf] Audit Objective Determine whether eligible Village … amounts paid for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave … and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Olive - Accrued Leave and Information Technology (2019M-84)
… [read complete report - pdf] Audit Objective Determine whether Town officials … leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… the Village has an increased risk its assets could be lost, stolen or misused without detection. The Board of … did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Cooperative Information Technology Services (2012MR-1)
… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The 10 local … for the provision of IT services has resulted in cost savings for local governments. Schoharie County has reduced … Broome and Tompkins Counties could have achieved cost savings totaling $39,649 with potential county-wide savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Fire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fThe North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm … weather are adding to the unpredictability of farming that is contributing to the consolidation and the loss of farms. … producer of poultry and eggs in Clinton County. The region is also known for dairy production. The region leads the way …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-country