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State Agencies Bulletin No. 1526
… the payroll system to eliminate the use of social security number as the main employee identifier. The NYS employee number should be safeguarded. Effective Date(s) Immediately … employee data out in the open when you’re not at your desk. Questions Questions regarding the use of the NYS EmplID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemDiNapoli: Tax Cap Remains at Two Percent for 2020
… DiNapoli said. “Local officials should remain vigilant when crafting their budgets.” The tax cap, which first … applied to local governments in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 and its disbursements totaled $95,000. Key Findings While the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
The purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 through June 10 2015
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Margaretville Volunteer Fire Department Cash Receipts and Disbursements 2014M172 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsBorder City Fire District – Board Oversight (2024M-137)
… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationIndustrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCity of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … with the City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Poestenkill – Credit Card Purchases (2024M-34)
… the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Brushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to … Local sales tax collections in New York state increased by 51 in November compared to the same …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … of the Clerk’s accounts and records. Town officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Transportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeEast Meadow Union Free School – Overtime (2022M-118)
… employees may have worked unnecessary overtime. As a result, the increased overtime will also increase the … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a realistic Department overtime budget and monitor it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118