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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Middleport – Water and Sewer Rents (2013M-313)
… and sewer rent activity for the period April 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … and deposited water and sewer rents. However, she did not maintain timely, complete and accurate records. For …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Alden – Town Supervisor (2024M-105)
… Town Board (Board). Key Findings The former Supervisor did not always follow basic accounting principles by preparing or … The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … reconcile the bank accounts and correct accounting errors, but the Board and Supervisor did not implement corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … maintained appropriate financial records, the Board does not provide adequate oversight of Company financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialTown of Wawayanda – Financial Operations (2024M-160)
The Board and Town officials did not properly manage financial operations and the Board did not provide adequate oversight
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 2031
… Purpose: The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected Employees: All … The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kortright Rural Fire District – Financial Activities (2022M-51)
… worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… assets were safeguarded for the period January 1, 2014 through April 27, 2015. Background The Alton Fire District is … fund budget totaled $85,283. Key Findings The Board has not adopted an investment policy. The Treasurer performed monthly back reconciliations, but did not present them to the Board for review. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… of financial activity for the period January 1, 2013 through June 16, 2014. Background The Plymouth Fire District … distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of Dix – Supervisor’s Control of Cash (2022M-57)
audit town dix supervisors control of cash
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Qualifying Conditions – World Trade Center Presumption
… hyper-reactivity and tracheobronchitis, or a combination of such conditions); Lower respiratory tract (bronchitis, … exposure); and New onset diseases (resulting from exposure as such diseases may occur in the future including cancer, asbestos-related diseases, heavy …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… OSC to the agency non-approved. The Attachment A, B or C forms should identify the agency Business Unit/Department ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Request for Proposals Issued May 13, 2025 The Office of the State … (“OSC”) is seeking Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters as … OSC is seeking Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance …
https://www.osc.ny.gov/procurement/rfp0011State Agencies Bulletin No. 1453.1
… agencies of the new voluntary deduction codes for pet insurance. Affected Employees Members of NYSCOPBA in … agencies of the new voluntary deduction codes for pet insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/14531-new-deduction-codes-559-nyscopba-pet-insurance-and-560-nyscopba-vpiUnified Court System Bulletin No. UCS-194
… of the Unified Court System. Affected Employees Employees in Bargaining Unit F8 who are members of the Suffolk County … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-194-new-deduction-code-551-security-mutual-lifeState Agencies Bulletin No. 1069
… insurance program (Code 549) available to members of the Public Employees Federation (PEF). Affected Employees … or eligibility information, contact Buffy Horan of the Public Employees Federation at 518-785-1900 Ext. 350, or by … insurance program Code 549 available to members of the Public Employees Federation PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 1229
… . Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1229-new-deduction-code-556-liberty-mutual-pbanysState Agencies Bulletin No. 1453
… agencies of the new voluntary deduction codes for pet insurance. Affected Employees Members of NYSCOPBA in … agencies of the new voluntary deduction codes for pet insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1453-new-deduction-codes-559-nyscopba-petfirst-pet-insurance-and-560