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Travel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … an employee or to maximize travel expense reimbursement. In most cases, the official station will be the employee’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your … earned in connection with all employment must be reported to us. Under Internal Revenue Code Section 414(h), effective … contributions are tax-deferred until they are distributed to you. These contributions are reportable for federal income …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementWhat is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Putnam Valley Central School District – Information Technology (2021M-154)
… IT system for three employees whose job responsibilities required administrative permissions, to be used for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 … amounts are collected. Consult with the Village’s attorney to determine whether officials should seek …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … totaling $8,956 lacked proper supporting documentation to determine whether they were deposited intact (i.e., in the … before payment. The Board did not review monthly budget to actual reports or prepare an annual Directors’ report to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT … Adequately manage local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Brighton Central School District – Procurement (2022M-205)
audit brighton school procurement
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage … user accounts to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. District officials did not: Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingGreenville Fire District #1 – Board Oversight (2014M-376)
… of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid … the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all claims and ensure that each claim …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … (County) Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided … whether the Town of Middlebury Town Tax Collector remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and