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State Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … all employees who have had their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and comply with … to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85City of Dunkirk – Billing Enforcement (2020M-117)
… complete report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored delinquent … Determine whether City of Dunkirk City officials properly enforced and …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… Jewish and Muslim New Yorkers. I have confidence that Judge Lippman’s review of the City University of New York’s …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… (Board) procured a pumper truck in accordance with statutory requirements and good business practices. Key … did not procure a $748,676 pumper truck in accordance with statutory requirements and good business practices. As a … General Municipal Law (GML). Key Recommendation Comply with competitive bidding statutes and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys fiscal year FY 2024 preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Putnam – Accounting Records and Reports (2022M-188)
… – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Deposit Central School District - Financial Condition (2018M-204)
… to effectively manage the financial condition of the general and cafeteria funds. Key Findings District officials … have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, general fund expenditures have increased 8 percent while …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fCUNY Bulletin No. CU-688
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … (Code 267) and increase the current amount from $37.00 to $40.00. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Town of Castile – Tax Collection Remittance (P1-24-23)
… The Clerk did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments … approximately $2.5 million in February, $132,877 in March and $107,896 in April. The Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23