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Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Agencies Bulletin No. 289
… NOTE: THIS BULLETIN IS FOR AGENCIES 2823X, 2855X, 2818X, 10680, 10690, 09000 AND 09180 ONLY Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 … To provide instructions for processing payroll deductions for Federated Community …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… were safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… oversight of financial operations to ensure that Company funds are managed with accountability, transparency and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Sayville Fire District – Claims Audit (2026M-18)
… audit of claims before approving payments. We reviewed 365 claims totaling more than $1.5 million 1 and … approved. For example, although the District is a nonprofit organization, the Board approved claims that included sales …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18Opinion 89-33
… unless the board determines to require such prior audit. You ask whether budgeted compensation for appointive village … If payment may be made without prior audit by the board, you ask whether board members could be held liable for a … or employee having direct supervision of the claimant. As you will note, this statute encompasses compensation paid to …
https://www.osc.ny.gov/legal-opinions/opinion-89-33IX.9.C Transfer Procedure – IX. Federal Grants
… Budget Critical ChartFields for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference … up project activities.) Once the child project budget journal is posted, the agency can prepare a GL Journal Entry … on the journal are: Expenditure lines: GL Business Unit; Department; Program (this value will always be 99999); Fund; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… reconstruction or acquisitions of capital improvements or equipment acquisitions. There are two forms of capital … funds: Specific capital improvement , such as a sewage disposal plant, or a specific item of equipment, such as a sewer system pump. For this type of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 2013
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2022-2023. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2127
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2023-2024. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Comptroller DiNapoli Releases Municipal & School Audits
… up to date and complete with no material discrepancies. East Ramapo Central School District – Nonpublic School Transportation … the status of two recommendations could not be determined. East Ramapo Central School District – Textbooks Loaned to …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowPayroll Improvement Project Bulletin No. PIP-018
… 17 V Codes: Earn Code Earn Code Description Earn Code Max* Limit Description Limit Period Limit Type V01 RTR Memo … Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 … Tiers 1-4 Calendar Year IRS 401(a)(17) Limit * Earn Code Max limit is subject to change each limit period/plan year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Agencies Bulletin No. 1364
… from employees who are receiving a prior year refund of Social Security and Medicare taxes for any reason, including … to file a claim for refund on the employee’s portion of Social Security and/or Medicare taxes. This form also … including the tax year, batch number, and the amount of Social Security and/or Medicare tax refund or deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxVillage of Fredonia – Financial Condition (2025M-149)
… and had to issue an $825,000 revenue anticipation note (RAN). When the RAN matured the following year, officials had to increase the … tax increase) in the 2025-26 fiscal year to repay the RAN and to balance recurring revenues with recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Opinion 90-34
… Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer … §§9104[a][4], 9105[d][2][E]). Each fire department or fire company which receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the membership of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital … referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Disability Services
… 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education … and an online learning network. In the fall 2021 semester, SUNY served nearly 370,000 students. During the 2020-21 … course. Key Findings For the six campuses we reviewed (Binghamton University, Maritime College, Stony Brook …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… of these properties. Often, owners employ a managing agent, a person or entity responsible for managing the … to enter into an annual agreement with the managing agent, which must include a DHCR-approved Management Plan. It … of the development, and it is the function of the managing agent to effectively and efficiently manage the development …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Agencies Bulletin No. 1952
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-represented