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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… balances totaled $3.1 million. Audit Summary The Board did not effectively manage the Village’s fund balance. As a … and reserve policies and written multiyear plans would have assisted the Board and Village officials in developing … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Cincinnatus Fire District – Board Oversight (2025M-77)
… assets included items such as computers, cameras and night vision goggles. Adopt: A required code of ethics policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Steuben County – Safeguarding Computerized Data (2025M-96)
… Objective Did Steuben County (County) officials limit and monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s office? Audit … Did Steuben County County officials limit and monitor access to and properly safeguard computerized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… over time. Fund balance should be effectively managed to ensure financial stability, maintain essential services … officials, because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … (Attorney) salaries and benefits totaling $117,709 to the sewer fund instead of the general fund in the 2022-23 …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… the Board, Village officials and other stakeholders can make informed decisions. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Opinion 88-19
… §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … group has requested the town board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether town funds can be …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 91-21
… Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; … and render such commission payable to the estate" ( in re Hammersdorf's Will , 125 NYS2d 276, at 277, n.o.r.; see also, in re Fewer's Estate , 177 Misc 788, 31 NYS2d 810; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 89-42
… therewith in the Federal Reserve's computer system (see 31 CFR 357.20[b]). You inquire as to the propriety of investing … by section 11 of the General Municipal Law. Subdivision 2 of section 11 provides, in pertinent part, that: 2. Investments pursuant to this section may also …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 2207
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act (WARN … To determine whether the Department of Labor Department is providing appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actState Agencies Bulletin No. 1900
… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not … recipient has withholdings for. Box 17b: Payer’s State Tax No. Not applicable. Box 17c: Name of State This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: … has withholdings for. Box 17b: Payer’s state tax no. Not applicable. Box 17c: Name of State This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 … wages in tax year 2022 are affected Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSUNY Bulletin No. SU-357
… State-designated Exchange Visitor Program sponsors and J-1 visa Exchange Visitor Program participants. In 2004, … agreement this fee is reimbursed to GSEU F-1 or J-1 visa holders. According to Internal Revenue Code Section … is in the U.S. temporarily on an "F," "J," "M", or "Q" visa. If the student has all required paperwork (i.e. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementState Agencies Bulletin No. 2418
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Lockport – Fuel Inventory (2025M-54)
… to the lack of controls and oversight of fuel operations, billing errors occurred and the potential for inappropriate … to access fuel. The Superintendent was unaware of the billing discrepancies for Town departments and the fire … for safeguarding and accounting for fuel, including billing other Town departments and the fire companies that …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54