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State Agencies Bulletin No. 1192
… Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxBethpage Union Free School District – Leave Accruals (2015M-100)
… for maintaining leave accrual records or processing these payouts. At the beginning of each school year, the clerk … as earned and ensure the clerk records unused leave payouts as separate transactions rather than making changes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located … Leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of Stamford – Claims Audit (2022M-197)
… policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain timesheets. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollState Comptroller DiNapoli Statement on MTA 2023 Budget
… New York State Comptroller Thomas P. DiNapoli released the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessBrushton-Moira Central School District – Tuition Billing (2023M-158)
… enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not … foster care students enrolled at the District. Consult with the District’s legal counsel to determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. … Annual Salary Deduction Amount Under $5,000 $4.15 $5,000 to $9,999 $6.23 $10,000 to $12,999 $8.54 $13,000 to $15,999 $10.66 $16,000 to … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Village of Tannersville – Water Department Operations (2016M-417)
… fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were $410,550. Key … all necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure … and adequate segregation of duties is established for the receipt of billed receivables. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take … B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … risk. Annually audit the Treasurer’s records. File the AUD with the Office of the State Comptroller (OSC) within 60 days … of the fiscal year. District officials generally agreed with our findings and have initiated or indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33