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Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … did not match the amount disbursed on the canceled check image. In addition, we reviewed 123 of these disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Claim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextState Agencies Bulletin No. 2121
… processing of the April 2023 CSEA Salary Increase and provide instructions for payments not processed … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Background Chapter 361 of the Laws of … the 2021-2026 Agreement between the State of New York and CSEA, provides for a salary increase of three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2121-april-2023-civil-service-employees-association-csea-3-salary-increaseState Agencies Bulletin No. 2224
… inform agencies of OSC’s automatic processing of the April 2024 CSEA Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2024-2025 and includes the April 1, 2024 CSEA Salary Schedule . Effective Dates: The April 2024 CSEA Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseState Agencies Bulletin No. 1837.2
… This bulletin is superseded by Payroll Bulletin 1837.3. Purpose The purpose of this bulletin is to provide agencies with … Important: List of earnings codes that should be included when determining the employee’s regular rate of compensation. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveWest Nyack Fire District – Claims Processing (2014M-259)
… of the Town of Clarkstown. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2012 … claims prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… and timely audit of all claims before the Treasurer makes payment. … North Patchogue Fire District Fuel Inventory and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… activities. Audit and approve all claims prior to payment. Conduct an annual audit of the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately $100,066 between July 1, 2017 and Dec. 14, 2018, the audit period. Three employees received $34,738 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Department of Taxation and Finance: Personal Income Tax
… totaling almost $36.7 million to the Department for follow up evaluation and appropriate action. Key Findings Reason for … correct income 722 4,018,168 Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had questionable …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of Frankfort - Board Oversight (2018M-58)
… include proper supporting documentation before authorizing payment. Authorize all fringe benefits provided to all …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Agencies Bulletin No. 1549
… Purpose To notify agencies of the termination of payroll deductions … input file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredApalachin Fire District – Oversight of Financial Operations (2013M-25)
… for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The … policies, as required by statute. The Board also has ensured that procedures concerning financial recording and … report with the Office of State Comptroller. The Board does authorize each claim for payment and indicates their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial operations for … 1, 2012 through March 25, 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Travel Advisory No. 5
… documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be used as the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… a deliberate and thorough audit of all claims prior to payment by establishing a claims auditing policy. Adopt a …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Travel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … Payment ( AC 132-S *), or Review the information that a proxy has entered in an Expense Report in the SFS, adjust …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… July 1, 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69