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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… were communicated confidentially to officials, we found: All nine business office employees, including the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Objective Determine whether West Hempstead Union Free School District (District) officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountSharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100State Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be used as the return address on the 2010 employee Form W-2. Effective Date(s) Immediately Agency Action Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation … appropriateness of financial transactions involving these accounts. Our audit covered January 1, 2008 through May 31, … issued February 13, 2013), we identified 15 bank accounts that were established at Capital One Bank and were …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsCUNY Bulletin No. CU-467
… Purpose To notify agencies of a Dues and Agency Shop Fee increase. … (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district … Documents and …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Village of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Opinion 96-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory … REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State … should become a city. It has been consistently held in this State that a municipality may not submit a question …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 1489
… Under Federal Withholding Elements Special Withholding Tax Status: Select “Non-resident Alien. Tax Marital Status: Single Withholding Allowances: 1 (Unless employee … On the State Tax Data page: Under State Information: Check “Resident” box Under State Withholding Elements: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1140
… input file from DCS to start, change amounts or cancel the payment. Agencies will not have the ability to modify these … will be retroactively paid any payments due in their first payment through the use of the ANB code. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal … cost of Town activities in 2012 were approximately $313 million. Key Findings The Town is experiencing fiscal stress … fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year 2007 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Bus Driver Licensing
… Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit … The MTA has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an elected five-member Village Board comprising the … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205State Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-and