Search

State Agencies Bulletin No. 1812

… Federal tax withholding rate changes were effective in the first paycheck of January, 2020. Federal Withholding … has increased to $8,100 for 2020 if the NRA employee was first paid wages before 2020 and has not submitted a new Form W-4 for 2020 or later. If the NRA employee was first paid wages in 2020 or later or has submitted a new Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020

Accounts Payable Advisory No. 3

… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed … the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the invoice … the payment to the address indicated on the Payments tab of the voucher. Therefore, Business Units must select the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequence

Dover Union Free School District - Information Technology (2018M-112)

… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was … and blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112

State Comptroller DiNapoli Releases Municipal & School Audits

… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

State Comptroller DiNapoli Releases Municipal & School Audits

… she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … also erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System. The release of this report was held due to the findings being referred to outside law enforcement for …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

School Districts’ Energy Performance Contracts (2013-MR-1)

… [read complete report - pdf] We also released 8 letter reports to the following … 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which energy … initiated between February 2002 and August 2012 with total capital project costs of approximately $20.6 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

XII.4.F Proper Invoice – XII. Expenditures

… contain the following information: Vendor name; Name of NYS Agency that ordered the goods or services; Description of … delivered or rendered*; Amount requested; and Purchase order (PO) number, if applicable, as provided by ordering … an invoice should contain the following information: NYS Vendor ID number; Invoice Date; Unique invoice number as …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice

Town of Wawayanda – Financial Management and Information Technology (2013M-260)

… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260

Town of Mooers - Cash Management (2020M-36)

… in a financial institution with higher available interest rates, revenue could have increased by approximately $31,300 …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Sodus Central School District – Software Management (2022M-64)

… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Village of Cato – Water Financial Operations (2023M-145)

… a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings  While the Board monitored …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

State Agencies Bulletin No. 1715

… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related … Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … written policies and procedures for these duties. As a result, we determined that District officials made payroll … totaling $8,936 and potentially:  Overpaid 11 employees by a total of $44,301 for leave accrual payments that were …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Chappaqua Central School District - Fixed Assets (2022M-186)

… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 … $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Riverhead (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14