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City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Cost-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 Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246City of Yonkers – Budget Review (B22-6-5)
… New York Office of the State Comptroller City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5School Tax Relief (STAR) Program (2012-MS-6)
… school real property tax burden for homeowners, and makes up the difference by increasing State aid to school …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Bridgewater – Financial Operations (2013M-309)
Town of Bridgewater Financial Operations 2013M309
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and … Did Town of Cohocton Town officials make purchases in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Forestville – Water Fund (2012M-207)
… July 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is governed by an elected Board of Trustees which consists of … controls. Verify that the list of unpaid water rents is complete and accurate prior to relevy on the tax roll. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Accounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected five-member Town … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Village of Belmont – Water and Sewer Operations (2014M-101)
… the calculation, review and approval of estimates for usage and adjustments to customer accounts. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 1890
… Employees who worked for more than one agency in the same company during the year, for example, State of New York … and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2020 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Oswego County – County Bridge Maintenance (S9-13-8)
… 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This department … 2012 fiscal year. The Department is responsible for the maintenance and repair of approximately 113 County … bridges. The County is fiscally responsible for the maintenance of the County-, town-, and village-owned bridges. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status … Training and Safety Incentive Program Payment: A member of Professional, Scientific and Technical Services Unit – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyPort Jefferson Union Free School District – Information Technology (2014M-039)
… Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only … individuals and record the arrival and departure dates and times of employees and visitors to-and-from the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mEldred Central School District – Budget Review (B4-15-3)
… of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central School District, located … and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the period July 1, … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services