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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 … property tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Town of Canton - Compensation and Benefits (2018M-159)

… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Lyme Central School District – Financial Management (2024M-87)

… fund balance to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 million over the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations  The audit report includes eight …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Carthage Central School District - Financial Condition (2018M-93)

… and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Chenango Valley Central School District – Budget Review (B4-15-8)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Beacon City School District – Budget Review (B6-14-10)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Little Falls City School District - Financial Condition Management (2019M-67)

… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Beacon City School District – Budget Review (B6-13-10)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

City of Hudson - Payroll and Accrued Leave (2020-14)

… ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … leave slips and periodically review leave records for accuracy. City officials generally agreed with our … ensured employees salaries and the amounts withheld for benefits were accurate …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

State Agencies Bulletin No. 343

… titles who were previously in Bargaining Unit 01, New York State Correctional Officers and Police Benevolent … certified Council 82 as the bargaining representative for State employees in the titles listed above. A new bargaining … titles who were previously in Bargaining Unit 01 New York State Correctional Officers and Police Benevolent Association …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unit

CUNY Bulletin No. CU-331

… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitter

Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual

… 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant … to disabled preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and shares office space with …

https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual

Taxes – 2022 Financial Condition Report

… the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … Affected taxpayers were not allowed to adjust their tax year 2021 estimated PIT payments for the amount of the tax … Personal Income Tax Personal income tax collections: Made up 58.4 percent of New York State’s tax collections in SFY …

https://www.osc.ny.gov/reports/finance/2022-fcr/taxes