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Fire Prevention, Safety and Control
… if the Office of Alcoholism and Substance Abuse (Office) is in compliance with applicable fire prevention, safety and … Evaluation and Inspection Unit. Key Finding The Office is in compliance with applicable fire prevention, safety and … if the Office of Alcoholism and Substance Abuse Office is in compliance with applicable fire prevention safety and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0II.4 Overview – II. New York State Financial Accounting
… An important element of financial accounting and reporting is the operation and maintenance of an accounting system that … that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing and implementing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… are at increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete records. … Perform required testing to help ensure all weighing and measuring devices are tested in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete … a complete and accurate master list of businesses with weighing and measuring devices or update the inventory of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capConstitutional Tax Limits
… Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose property … the OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password issues Select option 1 Or Email us at: [email protected] Questions related to completing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsDivision of Housing and Community Renewal Bulletin No. DH-22
… by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of … by Bargaining Unit 67 in the Division of Housing and Community Renewal. Effective Date(s) The new provisions … Unit 67 will now be eligible to receive their five (5) and ten (10) year Longevity Payments effective on the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town … Town of Hempstead Sanitary District No 1 Selected Financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206State Agencies Bulletin No. 1280
… withholding taxes. CFR and the amount will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Village of Munnsville – Financial Operations (2012M-239)
… The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Services to Workers Under the Worker Adjustment and Retraining Notification Act
… who, in aggregate, work at least 2,000 hours per week. This advance notice protects employees – as well as their … for back pay and the value of any benefits that laid-off employees would have been entitled to. This liability can … to the number of related employers) is potentially much greater. The Department’s attempts at outreach to both …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actFare Evasion
… network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … administrative tribunal established by State legislation in July 1985 to provide a forum for processing and … of Transit Rules of Conduct governing the public in the use of the transit system. Riders who enter the subway …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… seeks to control the physical problems associated with heroin dependence and to provide the opportunity for clients … again – and in the case of PROMESA among at least 10 programs, including the MTAR program. As a result, as this …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incMotor Vehicle Theft and Insurance Fraud Prevention Program
… revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration … 2018 through December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program