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State Agencies Bulletin No. 1535
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … regular annual contribution amount will remain at $18,000 for 2017. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $24,000 in 2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 934
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2010 calendar year. Affected Employees All employees Effective Date(s) Payroll deductions for the 2010 SEFA Campaign will begin: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/934-2010-sefa-state-employees-federated-appeal-campaignGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily covers the … benefit corporation providing transportation services in and around the New York City metropolitan area. It is …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… … Town of Canandaigua Fund Balance Water Operations and Information Technology 2017M109 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution to the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Saranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … an officer, employee, or independent public accountant do so. … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and … services of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Tioga County – Social Service Contracts (2023M-162)
… of program participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price reduction was in accordance with contract …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Jefferson County – Court and Trust Funds (2022-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Brownfield Cleanup Program
… and monitoring the Brownfield Cleanup Program in accordance with requirements. The audit covered the period … estimates that there are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program … tax credits, and liability relief to assist developers in cleanup efforts. Prior to the Brownfield Program, 1 owners …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 258
… primary security class. The Payroll Computer Security User Request Form (AC-2705P) has been revised to allow … the secondary class, 'VGARN', to an employee's security profile. This new security class should be limited to those … Deductions mailbox. Attachment - Payroll Computer Security User Request Form Attachment A - Garnishment Spec Data 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panels