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XII.6.J Paying a Refund – XII. Expenditures
… revenue from individuals or businesses where all or part of the amount paid must be refunded to the payer. In the … using “KRA” or “CRA” batch types. With the implementation of the Statewide Financial System, refund vouchers will be … of the individual receiving the refund. T302-STR-ADDR-2 TVOH-STR-ADDR-2 Address Line 2 T302-CITY TVOH-CITY City …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Unit must forward a New York State Substitute Form W-9 (AC 3237-S) completed by each beneficiary receiving a payment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDivision of Housing and Community Renewal Bulletin No. DH-76
… code must be adjusted. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-141
… the 2024 Salary Schedule (currently in effect). Effective Dates: The April 2025 DC 37 RRSU Performance Advances will be … by OSC when processing payments for disability dates beginning on 03/27/2025 (Administration). Transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that … Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialWalton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections totaling $10,517 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Canaan – Board Oversight (2017M-183)
… manner. The Board did not perform annual audits of the records and reports of officers and employees. Key … audit, or retain an independent auditor to audit, the records and reports of officers and employees. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial … Budgeted appropriations for 2015 total approximately $24.2 million. Key Findings The City Manager did not use …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Lockport – Cash Flow (2014M-195)
… $33.4 million. Key Findings The City’s accounting records are in such poor condition that City officials do not … Key Recommendations Ensure that the City’s accounting records are complete, accurate and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… unnecessary disbursements totaling $4,107. Ensure adequate records were maintained. As a result, we and the Board could … or deposited. Prepare a budget or audit the Company’s records, as required. Develop adequate written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightVillage of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … compact revenue during our audit period in accordance with the nature of the approved spending plans. However, …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … $4.1 million. Key Findings The Town’s financial accounting system was inadequate and accounting records were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… did not receive or review bank statements or canceled check images to help minimize the risk of unauthorized … including periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of … Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The Board did not audit claims …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202