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State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe … line number changes in PayServ, agencies must update the Position Data page to reflect the new line numbers using … Reason of CHL . A position change must be requested for all affected rows existing on Job Data. The Position should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Town of Poestenkill – Credit Card Purchases (2024M-34)
… complete report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured … before payment. Key Findings The Board did not ensure all credit card purchases were adequately supported, for … Ensure purchases are properly supported. Audit and approve all claims before payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Cuddebackville Fire District – Board Oversight (2024M-94)
… resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of fund … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Findings The Board has retained excessive levels of fund balance. Fund balance as of December 31, 2012 totaled approximately … officials told us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Middlefield – Budgeting (2015M-109)
… a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed them. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Springport – Financial Management (2014M-329)
… December 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by an elected five-member Town. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B24-6-7)
… retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social … for police overtime, employee retirement, health and dental insurance, social security firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Town of Kiantone – Town Clerk (2014M-273)
… through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Thurston – Financial Management (2013M-280)
… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Ira – Financial Management (2014M-280)
… 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Huron – Financial Management (2014M-367)
… 1, 2011 through September 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Reading – Financial Management (2013M-217)
… Background The Town of Reading is located in Schuyler County and is governed by a five-member Town Board consisting … 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records … due from the Clerk. Ensure that tax receipts are recorded, all interest and penalties are remitted and all moneys are deposited in an accurate and timely manner. … The purpose of our audit was to review the Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91City of Yonkers – Budget Review (B20-6-6)
… million for the City. The 2020-21 budget is $15.6 million more than the City’s budget for 2019-20, an increase of 1.3 … million, such as fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6City of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6