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State Agencies Bulletin No. 2195
… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2024. Affected Employees: Employees … who claimed exempt from Federal, State and/or Local tax withholding in 2023 and employees who submit withholding certificates claiming exempt in 2024 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024State Agencies Bulletin No. 1985
… Single or Married filing separately in Step 1 (c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. … State Agencies Bulletin No 1985 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and … manner. The justices also did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… property, mortgage recording and sales and use taxes), to businesses to encourage various types of economic and community development. In return for financial assistance, project owners who receive IDA …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… York State Authorities Budget Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in … days, pursuant to Section 35 of the New York State General Municipal Law. For more information on preparing and filing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Agencies Bulletin No. 2400
… Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS Publication … for tax year 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… for the 2012 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … report as of fiscal year 2011 with the OSC. The Board does authorize each claim for payment and indicates its …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … distinct and separate from the Town of Richland in Oswego County. There is one fire company located within the … expected standards of conduct for the guidance of District officers and employees and Department volunteer members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the … Key Findings The recreation director did not remit all cash collected at the concession stand, totaling $12,229 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: Developing and implementing a complete system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Spencer – Financial Condition (2013M-119)
… expenses, such as capital projects, or to reduce future tax levies. Attend local government training on fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Controls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the spectrum of … as we continue to build on the gains we have made in recent years and look for innovative opportunities that … graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds