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Opinion 88-15
… insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance … from that company and the school district attorney had any of the powers or duties listed in General Municipal … 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Village of Atlantic Beach - Payroll (2018M-254)
… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Village of Bellport – Claims Processing (2014M-126)
… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126State Agencies Bulletin No. 2196.1
… Employees in the Professional, Scientific, and Technical Services Unit (PS&T - BU05) who meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedState Agencies Bulletin No. 2196
… is to inform agencies of the new temporary compensation payment, OSC’s automatic processing of the payment and to provide processing instructions for entering the payment and adjusting existing payments as necessary. … is to inform agencies of the new temporary compensation payment OSCs automatic processing of the payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicCourse Offerings (Follow-Up)
… (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within … students’ use of financial aid or monitoring their graduation rates; and did not formally survey students to … provide beneficial academic guidance, which caused their graduation to be delayed. Key Findings CUNY officials have …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Agencies Bulletin No. 1348
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS … PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and 19-Current for Administration agencies to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1424
… of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS … PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and 19-Current for Administration agencies to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168State Police Bulletin No. SP-200
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2019 State Police Holiday Bonus Payment and to provide agency … Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentWyandanch Union Free School District – Budget Review (B20-7-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s … The purpose of our review was to assess the Town of Danbys Towns progress …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
Determine whether the Board provided adequate oversight of the revolving loan program.
https://www.osc.ny.gov/files/local-government/audits/pdf/lake-champlain-lake-george-2019-25.pdfState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were monitored?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/asharoken-village-2025-82.pdfReporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mSelected Performance Measures (Follow-Up)
… the Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New … State Legislature in 1965. There are six agencies of the MTA: Bridges and Tunnels, MTA Construction and Development, Metro-North Railroad …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followCity of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, … City of Lockport Budget Review B7114 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14