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Town of Middlebury – Purchasing (2013M-212)
… 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a … Town of Middlebury Purchasing 2013M212 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… agreement with one of eight professional service providers we tested. City officials did not solicit written quotations … policy to require the use of competitive methods when obtaining professional service providers. Enter into …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York State Public … Niagara Falls Housing Authority CompensationRelated Payments to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It is governed by an elected Town Board, which consists of … fiscal year. Key Findings The Board and Town officials have not developed adequate policies, procedures or financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353State Agencies Bulletin No. 1690
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … Allowance is not pensionable and is not included in the calculation of overtime. Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018State Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsNYS Common Retirement Fund Announces First Quarter Results
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… downs and provide retirement security for generations to come. While we’ve seen some recovery in the third quarter, …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… block the proposal from consideration at its 2016 annual meeting was rejected by the U.S. Securities and Exchange …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingState 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
… 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 must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the tax impact upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017SUNY 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-confidentialRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-f