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State Agencies Bulletin No. 906
To inform agencies of the personal income tax brackets and rates added to the New York State and Yonkers tax withholding tables for 2009
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Red Hook Central School District – Financial Management (2016M-105)
… Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … (2015M-238) The board did not ensure that certain contract agreements were approved in a timely manner. In … receipt duties are not adequately segregated. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … did not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Village of Hewlett Neck – Financial Management (2022M-35)
… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board … budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Pittstown – Records and Reports (2013M-5)
… with bank records, resulting in, for example, general fund cash being over-reported by $98,438 in 2011. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Caledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Kent – Procurement and Information Technology (2017M-85)
… 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Agencies Bulletin No. 1754
… of the NYSLRS Redesign Project Background As mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information … Questions regarding this bulletin may be directed to the Payroll Retirement Mailbox. Questions regarding Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether … adequately safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater