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Town of Stanford – Financial Management (2021M-130)
… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Greene – Justice Court Operations (2021M-95)
… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Hilton - Financial Management (2020M-31)
… appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andTruxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which … audit report Use of Electronic Benefit Cards at Prohibited Locations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followVillage of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Dutchess County – Financial Condition (2013M-370)
… Key Finding The County enterprise funds users’ charges have not been sufficient to cover their respective expenses. … make the funds are more self-sufficient and less reliant on general fund subsidies. …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216DiNapoli Announces State Contract and Payment Action for March 2017
… build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in … purchase of the Century Sunrise Housing in Johnson City, NY. $642,000 to Buffalo Urban Development Corporation for … in Syracuse. $162,000 to CHA Consulting Inc. for statewide services including dam inspection and engineering. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Other Bulletin No. 25
… available for agency review after the automatic increases have been processed. All reports will be sorted by Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… During the audit period, the Board approved 12 projects with projected investments in their applications totaling … applications was limited. The Board was also not provided with, and did not request, adequate information to monitor … approval and monitoring. Board officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Agencies Bulletin No. 1991
… earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, the overtime rate shall revert to the rate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… taxes will be calculated using the employee’s current withholding elements in PayServ. Retro Codes (RC5, RO5, R25, … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certain