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March 2000: Handicapped Parking Education Program
… the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or … parking education program. The other one-half of the surcharge will be paid to the chief fiscal officer of the …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programFund 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-dataAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Counties. The Department, consisting of approximately 25 active members, operates under its own established bylaws. … is responsible for all financial activity, they do not detail the Department’s expectations concerning the audit of … ensure that all cash disbursements are approved prior to payment and supporting documentation is properly maintained. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these … the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes … the balance of the undisbursed restitution in the victims’ trust fund to a nominal amount by making more timely …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Lindley – Financial Management (2012M-226)
… 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did not … and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even though the Board … documenting any planned use. We found no evidence that the capital reserve and the unemployment reserve were created …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… January 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsSUNY Bulletin No. SU-170
… Increase. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to … provides for a 1% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialAkron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. … and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and … Ensure that checks representing the disbursement of scholarship awards are made payable to an educational …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… more than $2 million, which should have been used for debt service, remaining idle since 2004. The Town Comptroller has … for analyzing and documenting the cost/benefit of vehicle and equipment acquisition and replacement, formal … and documentation of all costs associated with each vehicle including maintenance, repairs and fuel usage. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 2411
… agencies of the chargeback process for direct-mailed 2025 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2025 form W-2 for employees, an agency chargeback journal … OSC Actions: Mailing Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the “mail” address. Cost Calculation Agency Chargeback Reports (TAX960CB) for …
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)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Lily Dale Volunteer Fire Company Internal Controls Over Financial Operations 2013M336 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 … on emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities … quarterly performance reporting by the Fund as part of his on-going efforts to increase accountability and …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s financial condition. Auditors determined the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0