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Town and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January … collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs … million. Audit Summary The Clerk did not properly record, deposit, report and remit collections and misappropriated …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… operating funds during the audit period: general, highway, water district, sewer district and fire protection district. … $103,864 and $192,435, respectively. Expenditures for New York State and Local Employees’ Retirement System … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Town of Hartwick – Financial Condition (2013M-118)
… the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is … year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118City of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25XII.6.I Paying a Non-State Employee – XII. Expenditures
… year. The State encompasses any department, board, commission, etc., that has its payroll processed by OSC. The … for Employment Interviews Policy References: Employment interview expenses of non-State employees are claimed through … if the candidate resides over 50 miles from the place of interview in accordance with the rules detailed in Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes the … will be paid using the overtime factor of .00072, based on a denominator of 2,080 hours. Effective Dates The retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184State Comptroller DiNapoli Releases Audits
… Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), … to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1984
… is to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background According to IRS Publication 15 … the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted W-2s, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021State Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Village of Washingtonville – Financial Condition (2013M-346)
… year were approximately $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346