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Akron Fire Department – Financial Activities (2014M-196)
… while the other two pleaded to a non-criminal disposition. All three were ordered to pay restitution. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General …
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)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written … - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly report and use …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Albany 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 internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Clerk also does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. The method of providing ambulance services to …
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
… OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2197
… agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal … OSC Actions: Mailing Process OSC will mail out employee’s 2023 W-2s Wage and Tax Statements postmarked no later than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund reached a record estimated value of $1835 billion
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2307
… of the chargeback process for directmailed 2024 form W2s …
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)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
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?
… of the local governments they audit, either members of private certified public accounting firms or organizationally … government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOther Bulletin No. 45
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
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
… is to inform agencies of OSC’s automatic processing of the September 2020 PEF Performance Advances and provide … based on the 2018 Salary Schedule. Effective Dates The September 2020 Performance Advances will be paid using the … on the 04/01/2018 Salary Schedule are eligible for the September 2020 PEF Performance Advance provided the employee: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 1570
… OSC will process the April 2017 M/C Salary Increase for all eligible employees as follows: If the employee meets the … Change/CRT (Change Rate) if the Pay Basis Code is HRY for all subsequent rows provided the employee remains in an … when the program runs for the Administration cycle. All retroactive adjustments will be paid in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increaseState Agencies Bulletin No. 834
… information and instructions regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting Salary Withholding for 21P … information and instructions regarding the following Contract Pay and Additional Pay for contract pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-181
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … increments (longevity payments) for certain employees in the Unified Court System (UCS) Chapter 276 of the Laws of … payment of a longevity bonus (JLO) for eligible employees in UCS. Eligibility Criteria Service Increment Employees must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevity