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State Agencies Bulletin No. 300
To advise agencies of changes in withholding allowances and maximum Social Security Tax
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsGraded Rates – Contribution Stabilization Program
… System graded rates depends on the gap between the System average rate and the previous graded rate: If the gap is 1 … 15.8 15.1 16.2 2023 11.4 14.1 11.6 2024 12.4 13.1 13.1 2025 14.8 14.1 15.2 Police and Fire Retirement System 2012 … 28.3 25.4 28.3 2023 27.0 26.4 27.0 2024 27.7 27.4 27.8 2025 31.1 28.4 31.2 Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesBrunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… contractors; Palladia Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse … recommendations, five recommendations were implemented, one was partially implemented, and one was not implemented. … Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our … district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been slow to compel dam owners to correct the deficiencies identified … To determine the extent of implementation as of May 20 2013 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial audit … and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether DEC's coverage of … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… system on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A). (Here is a … a number of hours per day that are considered full-time for the position. The board must adopt the resolution at the … sign-board or at the main entrance to the clerk’s office for at least 30 days. The resolution passed by the board …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionSherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Lewis County – Purchase Cards (2024M-41)
… uploaded into the financial system that showed the department heads’ approval prior to the purchases being made. Although the County’s procurement policy required verbal or written quotes, 52 … Obtain verbal/written quotes, as required by the County’s procurement policy. Do not allow the purchase card vendor to …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Rutland – Water and Sewer Charges (2025M-30)
… Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer … adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Pavilion Central School District – Financial Management (2017M-62)
Pavilion Central School District Financial Management 2017M62
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Odessa-Montour Central School District – Financial Condition (2016M-71)
… of ongoing services based on past trends and the Board’s priorities and goals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and … for unjustified delays in paying vendors, and providers of service pursuant to Article 11-A of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceGoshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46