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CUNY Bulletin No. CU-113
… Paychecks dated March 8, 2001 Background Pursuant to a recent legal determination, the Salary Withholding Program … SWP row on the Additional Pay panel to end the withholding of salary for employees who were going through the Salary … on the 70XX0 current payrolls Agencies were notified of the affected employees on the Auditor Correction Report. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyState Agencies Bulletin No. 813
… only a dollar amount of withholding.” Please refer to Payroll Bulletin No. 778 (Fixed Amounts for Tax Withholding) … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/813-new-error-message-federal-state-and-local-tax-data-pages-payservTown of Minerva – Payroll and Cash Receipts (2015M-342)
… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147State Agencies Bulletin No. 1224
… agencies of the updated IRS tax withholding requirements for 2013. Effective Date(s) Paychecks dated January 16, 2013 … for 2013. The new withholding tables can be found in IRS Notice 1036 (Early Released Copies of the 2013 Percentage … note: The new withholding requirements will appear in Publication 15 (Circular E), Employers Tax Guide. Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1224-update-internal-revenue-service-irs-tax-withholding-requirements-2013Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings … align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Olean City School District – Financial Management (2016M-210)
… 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns … funding and using reserve funds. … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Ballston Area Recreation Commission – Board Oversight (2015M-269)
… in the cash receipts process and recover from the Director all funds received from the soccer concession stand that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Adirondack Central School District – Information Technology (2022M-61)
… officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Adopt a comprehensive written reserve fund policy. Review all reserve balances to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s … of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village … annual audits of the Clerk-Treasurer’s and Justice Court’s records and reports. Key Recommendations Replace the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVillage of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235