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Chenango Valley Central School District – Budget Review (B4-15-8)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … Chenango Valley Central School District Budget Review B4158 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Oxford – Financial Management (2016M-420)
… The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed … an allocation of the balances or loans between funds and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, 2015 … Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Genesee – Disbursements (2016M-433)
… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is … duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … Neither the Supervisor nor the accountant prepared and provided the Board with monthly bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of East Hampton – Budget Review (B7-13-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Owego – Financial Management (2015M-179)
… Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is … almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village … other one-time expenditures, including estimated funding and use of reserves. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Norwich – Information Technology (2012M-254)
… January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Carthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … limit. Adopt budgets with realistic revenue estimates and discontinue the practice of appropriating fund balance … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93State Agencies Bulletin No. 1579
… NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and Finance website. Questions Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Police Bulletin No. SP-221
… Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New … the enrollee’s gross earnings. The biweekly cap of $52.69 and the annual cap of $1,370.00 remains unchanged. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … for instructions on how to submit a regular voucher. Business Units must use the account code that correlates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceCompliance With Payment Card Industry Standards (Follow-Up)
… that addressed all of the requirements in the PCI DSS, and the Authority could also improve certain other technical … to develop strategies to enhance compliance with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued to the Authority. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of Education's Rules and Regulations (Regulations). Key Finding In our opinion, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… April 10, 2018, examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at … While surcharges were generally properly calculated and assessed for the tested transactions at the sampled … the match between tenants’ self-reported information and their tax records. At the time of our review in 2017, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followNewfield Central School District – Financial Condition (2013M-238)
… While their budgets included the use of surplus and reserved fund balances to finance operations, the positive variances between their budgets and actual results never necessitated the full use of the … the same period. The adjustment of the overfunded reserves and correction of the understated liabilities would increase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Stanford – Financial Condition (2013M-225)
… The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … governed by a Town Board that comprises a Town Supervisor and four elected Board members. The Town’s general fund … approximately $1.3 million more than budgeted revenues, and total expenditures during this period were $340,669 less …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225SUNY Bulletin No. SU-261
… Program. The resolution approves Teachers Insurance and Annuity Association (TIAA) to serve as common remitter to … the Goal Amount for deduction codes 404, SUNY 403(b) Plan and 412 to prevent employees from exceeding their IRS limit. … Bulletin Number 1621 Supplemental Retirement Annuity (SRA) and Tax Deferred Annuity (TDA) Contribution Limits for 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-f