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Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … review of transactions in the audit trail reports for the system administrator account of the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessState Agencies Bulletin No. 300
… whose earned income is less than $29,201 may be eligible for the advance payment of the Earned Income Credit (EIC), … with a maximum credit of $1,503. The new 2002 tables for calculating the credits are also included in the circular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … awareness of other professional service providers who could offer similar services at a more favorable rate, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRhinecliff Fire District – Board Oversight (2024M-154)
… their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately accounted for and reported. Specifically, the Board did not collectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not formally …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersResources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 1109
… processing of the LLS payment and to provide instructions for payments not processed automatically. Background Chapter … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … effective dated is 1/05/2012. Note: Since this payment is retroactive, the above instruction includes any employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-llsThe Transportation and Warehousing Sector in New York City
… Current Employment Statistics; OSC analysis The trend in the City was very different, as the transportation … firms (60), followed by general freight trucking (45). The trend in overall firm growth in 2020 was seen across other … FY 2023 from FY 2021, bucking the citywide taxable value trend (1.5 percent). 41 These property types are expected to …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-citySUNY Bulletin No. SU-281
… purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … Recruitment or Retention Payments. Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-281-suny-recruitment-and-retention-payments-gsnu-employeesCUNY Bulletin No. CU-652
… Purpose To provide agencies instructions for processing the 2019 CUNY Research Foundation Grant Payments for Summer Research Affected Employees CUNY instructional … and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … Major expenditures by category include $25.7 billion for transportation, $9.9 billion for health, mental hygiene and social welfare, and $9 billion …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spending