Search
Personal Income Tax and Property Tax
… 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Sweden – Justice Court (2014M-318)
… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Introduction – Improving the Effectiveness of Your Claims Auditing Process
… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCity of Yonkers – Information Technology (2017M-86)
… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public … population during the 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Crown Point Fire District – Board Oversight (2024M-29)
… [read complete report – pdf] Audit Objective Determine whether the Crown … District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … taken corrective action. … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… [read complete report – pdf] Audit Objective Determine whether the Panama … policies and GML Section 103. Recommendations The audit report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), which …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Unified Court System Bulletin No. UCS-251
… for Bargaining Units SR and SY will not be applied to that Job Data row. Adjustment to Basic Annual Salary for Bargaining Units SR and SY will only be applied to Job Data rows where the Bargaining Unit on the Job Data … than the row already existing in the employee’s job history. In addition, the Salary Administration Plan will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by dividing county equalization rates, determined by the State Board of Equalization and Assessment, into the "taxable … city or town equalization rate as certified by the state board pursuant to [this title]. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 92-54
… OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and … of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the renewal of town obligations …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 99-5
… opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library … and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Unified Court System Bulletin No. UCS-335
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court Clerks Association S9 Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency … 580 CUNY (Medicare Deficiency) Flat Rate and 581 CUNY (Social Security Deficiency) Flat Rate in order to maintain … Code 580 CUNY (Medicare Deficiency) Flat Rate and/or 581 NYS/SCF (Social Security Deficiency) Flat Rate and then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare