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Town of Volney – Financial Operations Oversight (2024M-93)
… years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… components at the Parks and Recreation Administration building (Parks building), such as accessible restrooms. Six components at … five pounds of force. Five components at the Municipal Building, such as secured mats at accessible entrances. Three …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … or investment policies, and only one of the five Board members complied with New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53SUNY Bulletin No. SU-52
… To explain an automatic cancellation of general deductions for certain employees for anticipated payments. Affected Employees Inactive … Strike/Discip Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 432 Tax Deferred Annuity Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Lodi – Town Hall Capital Project (2024M-130)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130State Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … for calendar year 2020 are affected. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, … to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 July | June | May | April | March | February | January … Years 2024 December | November | October | September | August | July | June | May | April | March | February | … Accounting Standards Board principles and reporting requirements outlined by the Government Finance Officers …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationState Agencies Bulletin No. 1704
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … 1, 2011 through August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Helping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Ogdensburg - Payroll Processing – (2014M-207)
… for the period January 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is governed …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of Education … report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m