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Village of Lewiston – Purchasing (2013M-45)
… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 … unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Frankfort – User Charges (2014M-117)
… officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and … for the electric fund, all of which are financed by user charges. Key Findings Village officials have not adequately … Village of Frankfort User Charges 2014M117 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five … Cortland Enlarged City School District Oversight of Financial Operations 2012M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116North Shore Public Library – Financial Condition (2013M-344)
… Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Friendship – Water Accountability (2013M-281)
… water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in … water loss for the period January 1 2012 to August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of New Albion – Justice Court Operations (2014M-161)
The purpose of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 2011 through April 2 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… percent of 2019 budget appropriations. Officials relied on interfund advances to finance operations in the five …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … historical trends or other known factors. Review reserves to determine whether the balances restricted are necessary … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Agencies Bulletin No. 300
… agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. … each year. Copies of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 Social Security tax will be calculated at 6.2% on the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOrdinary Death Benefit – New Career Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitUnified Court System Bulletin No. UCS-365
… inform agencies of OSC’s automatic processing of the April 2026 UCS Increments and Longevity Increments and provide … eligibility criteria may be eligible to receive the April 2026 Increment or Longevity Increment as indicated below: … “Satisfactory” to be eligible for an increment in April 2026. Employees must have completed four or eight years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-365-april-2026-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-349
… and Longevity Increments and provide instructions for payments not processed automatically. Affected … SY, S9, 87, 86, 88 and CT), increments are to be processed for all eligible employees. Pursuant to Article 2, Section … Judiciary Law, longevity increments are to be processed for all eligible employees. Consistent with prior practice, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-increments