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State Agencies Bulletin No. 1220
… 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health … return address for all 2012 Form W-2 Statements. OSC will mail Form W-2s to the employees’ mailing address currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. … entered into any contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which disbursements will be or have already been … and annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersAkron Fire Department – Financial Activities (2014M-196)
… and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a … financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Use of Federal Funding for Election Technology and Security
… and infrastructure. The audit covered the period from May 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityWainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing … long-term operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1569
… and Naval Affairs BU46 Public Employment Relations Board BU66 Legislative Commissions BU79 Background Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… of OSC’s automatic processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by … if the employee’s Pay Basis Code is ANN Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andState Agencies Bulletin No. 1850
… 2020 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Service Unit – … Agreement between the State of New York and PEF, provides for a payment of performance advances in September to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… opinion that, in relation to a fire company within a fire district, a fire company may establish offices such as "fire … the view that the board of fire commissioners of a district has control of the external affairs of the fire companies within the fire district and that the constitution and by-laws of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 1570
… agencies of OSC’s automatic processing of the April 2017 retroactive M/C Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increase