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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Comptroller Authority to Audit Local Development Corporations (LDCs)
… 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 2277
… benefits that exceed the $5,250 exclusion limit for calendar year 2024 are affected. Per IRS Publication 15-B, … for Yonkers residents and 0.50% for Yonkers nonresidents. Payroll Register and Employee’s Paycheck / Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024Lyme Central School District – Financial Management (2024M-87)
… complete report – pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of … officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s fund balance. As a result, they levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as amended; … New York State is subject to specific accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsState Agencies Bulletin No. 2236.1
… apart from SUNY, should notify OSC’s Tax and Compliance Team if they are providing housing to employees without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… is Superseded by Payroll Bulletin 2236.1 Purpose: The purpose of this bulletin is to notify agencies of changes … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and … include information for specific unions/bargaining units. The Determining Taxability of Maintenance Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsJoin Our Information Technology Team
… Our information technology specialists ensure operations run effectively and efficiently so the agency can best serve …
https://www.osc.ny.gov/jobs/information-technologyTown of Pleasant Valley – Financial Management (2024M-158)
… years 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and … contain realistic estimates based on available current data and historical trends. Develop a plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154V.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Addiction Support Services During Emergencies (2021-S-35)
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdfGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesse-valley-2022-39.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5)
To determine whether the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfAddiction Support Services During Emergencies (2021-S-35) 180-Day Response
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35-response.pdfFederal Funds to New York City: Community Development Block Grant
The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- and moderate-income communities.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-community-development-block-grant.pdf