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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. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
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)
… uses a combination of manual records, spreadsheets with control and subsidiary accounts and a billing software …
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)
… Key Findings The former Supervisor did not always follow basic accounting principles by preparing or maintaining … to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
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)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, … consists of five elected members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialKortright Rural Fire District – Financial Activities (2022M-51)
… pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners Board established adequate controls over …
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)
… contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …
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)
… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …
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)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Wawayanda – Financial Operations (2024M-160)
… manage financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back … executive officer, fiscal officer and the Board-appointed budget officer. The Supervisor is responsible for ensuring … the mandated Annual Financial Reports (AFRs). The Town’s 2023 appropriations totaled $5.9 million for all funds and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Unified Court System Bulletin No. UCS-168
To notify agencies of the new voluntary group term life insurance Code 546 available to certain employees of the Unified Court System through AXA Equitable Li
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Unified Court System Bulletin No. UCS-95
… eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees Employees in Bargaining … Bargaining Unit SK to participate in a voluntary permanent life insurance program administered by MetLife. Effective … eligibility for payroll Deduction Code 300 MetLife Whole Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainState Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programState Agencies Bulletin No. 2191
… agencies of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance and Hospital … OSC will automatically process deduction codes 513 Accident Insurance PEF, 514 Specified Disease Ins PEF and 515 … agencies of new voluntary deduction codes for Sunlife Accident Insurance Specified Disease Insurance and Hospital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 147 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… C – Question Submission Form , in MS Word format Responses to Initial Questions (Estimated to be posted January 20, 2026) Responses to Final Questions (Estimated to be posted March 11, 2026) …
https://www.osc.ny.gov/procurement/rfp0003Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… cash receipts were properly collected, recorded and deposited, and whether disbursements were properly authorized, supported and recorded for the period July 1, 2015 through August 9, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244State Agencies Bulletin No. 1633
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees … To inform agencies of the processing requirements for employees who claim exempt from Federal State andor Local tax withholding in tax year 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018Participation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate falls below their average rate. … Services 110 State Street Albany, NY 12244-0001 If you are both an Employees’ …
https://www.osc.ny.gov/retirement/employers/csp/participation-program