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Town of Windsor – Capital Project (2025M-52)
… village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view of the New York State Office of the State Comptroller (OSC) 1 that … Therefore, we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOffice of Operations: 2025 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2025 Virtual … By attending any of the courses below, you will be added to the Office of Operations email distribution list to receive future communications related to its annual Fall … The purpose of this bulletin is to inform agencies of the processing of the taxable fringe …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceDepartment of Transportation Bulletin No. DOT-47
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… a transaction is subject to prior OSC approval as detailed in XI.2.A Thresholds , users will create/bulkload a transaction in the SFS using the appropriate Audit Type below. Users will … Documents Submission System (EDSS) Hosting Access (AC3347) form for the required EDSS system access. REV. 10/31/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followTown of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… Determine whether the Town Clerk Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Village of Muttontown - Board Oversight (2018M-251)
… 2017-18. Audit individual claims before authorizing payment. Follow its procurement policy when selecting … thorough and deliberate audit of claims before authorizing payment. Periodically seek competition for professional …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Department of Transportation Bulletin No. DOT-34
… the season, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) … will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019Oversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followMaintenance and Inspection of Event Recorder Units
… largest public transportation agency in North America and one of the largest in the world, with 472 subway stations … ERU models. Designate personnel within each maintenance shop to perform data entry so the RSMIS for the maintenance … sending and repairing the ERU at the Central Electronics Shop. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project management process that its employees … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementCity of Yonkers - Budget Review (B19-6-5)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … request is $645.3 million for appropriations, which has a budget gap of at least $17.6 million for pending additional … not be achievable. The City will incur additional debt and interest costs by bonding the cost of tax certiorari claims …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Town of Haverstraw - Financial Condition (2019M-52)
… appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Suffern – Budget Review (B19-6-3)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … on collections of water and sewer rents in prior years, we estimate the 2019-20 collections will be approximately $4.3 …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Village of Canastota - Board Oversight (2018M-256)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. … or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial … timecards. Key Recommendations Audit claims before payment and ensure the Clerk-Treasurer’s records are annually …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Queensbury - Information Technology (2018M-224)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials have not: Implemented … comprehensive procedures for managing, limiting, securing and monitoring user access. Monitored compliance with the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224