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Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … protection services to the residents of the Altona Fire District, is governed by 13 officers elected by Company … between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCopiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Campbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… minutes did not always contain complete information on formal Board actions and were not made available for … agreed with the recommendations and indicated they have initiated and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report … controls over collections. The Clerk generally agreed with our recommendations and indicated she has initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 98-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … that service and to provide for the collection thereof. We have consistently interpreted this provision of section 122-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … A fire district, the fire department of which does not have an emergency rescue and first aid squad, may contract …
https://www.osc.ny.gov/legal-opinions/opinion-91-7SUNY Bulletin No. SU-235
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveComptroller DiNapoli Releases Municipal Audits
… investment policies as required by statute and policies on key financial areas, such as budgeting, credit card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. As a … Schuyler County – Treasurer’s Office County treasurers have not established any written procedures for the office’s …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Election form (unless we tell you otherwise, as in the case of disability retirement) by the end of the month in … law we must process your retirement as if you had selected Cash Refund — Contributions, with your estate named as …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… the Office of State Comptroller. Also, library officials have not established procedures to effectively record and … written proposals for audit services. The city does not have an audit committee to oversee and evaluate the CPA …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 21
… for use via Purchase Order (PO). A list of contracts that have not been updated is available on the SFS Secure Website located under Support > Agency … of Contracts Contract Advisory 21 . Any contracts which have not been made available for use should be acted on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015CUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings" Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyState Agencies Bulletin No. 1489
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens Who Have Reached … Under Federal Withholding Elements Special Withholding Tax Status: Select “Non-resident Alien. Tax Marital Status: … On the State Tax Data page: Under State Information: Check “Resident” box Under State Withholding Elements: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limits