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Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230State Comptroller DiNapoli Releases Municipal Audits
… The board did not review supporting documentation for nine disbursements totaling $57,374. They did not approve … financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance with General … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsParkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Homer Central School District – Financial Condition (2013M-306)
… if the amounts reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-3062013 Year End Report
… Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board … Fund for Disability Benefits. Payments from the Second Injury Fund are processed by the Special Funds Conservation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportGermantown Central School District – Financial Management (2013M-230)
… through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District … that benefits District taxpayers. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Wainscott Common School District – Financial Condition (2013M-268)
… 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and … that benefits District taxpayers. … Wainscott Common School District Financial Condition 2013M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of … overestimated general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years … the maximum amount allowed by federal regulations by an average of 43 percent in 2013-14 and 2014-15. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… reserve money to pay related debt service expenditures in compliance with statutory requirements. … Lyndonville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a … allow District officials to identify developing revenue and expenditure trends, set long-term priorities and goals, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … breach notification policy. … Oysterponds Union Free School District Financial Management Check Signing and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… the District’s unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hancock Central School District – Financial Condition (2013M-187)
… 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock … compliance with statutory requirements. … Hancock Central School District Financial Condition 2013M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … appropriate transparency through the budget process with public disclosure. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report … for shelter system management of homeless shelters in the City. The majority of shelters are operated by private …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 residents. The Town is governed by an elected seven-member Town Board. For the 2013 fiscal … these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… in a timely manner and reports deficient practices to the public, as required. However, we identified gaps in the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Bolivar – Community Development Block Grant (2013M-353)
… documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353State Agencies Bulletin No. 1223
… Date(s) Paychecks dated after January 1, 2013 Social Security Tax The Social Security wage base limit will … is 1.45%. There is no wage base limit for this tax. New Additional Medicare Tax Beginning January 2013, employees … Federal Withholding Rates The IRS has not published the new Federal income tax withholding rates for 2013. Employers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Sole Custody Reporting
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting