Search
Village of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board … of all moneys received are made intact and within 72 hours from the date of receipt, excluding Sundays and holidays. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Unadilla – Budgeting (2013M-143)
… source for Village operations. The Board will be faced with decisions of reducing expenditures or identifying …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be issued, nor does it specify credit or cash … individuals authorized to use the credit and/or purchase cards, set applicable credit limits, provide dollar limits …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … for parking violations bureau revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for … a plan to address potential parking violations bureau and parks revenue shortfalls. Pay tax certiorari claims from …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… January 1, 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides fire protection and … credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… financial operations and the Highway Department’s payroll for the period January 1, 2014 through January 31, 2015. … five-member Town Board. The Town’s budgeted appropriations for the 2015 fiscal year are approximately $3.57 million. The … the cash receipt duties and did not provide oversight for receiving, depositing, recording and reporting cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… is an independent public benefit corporation established by a special act of the New York State Legislature in 1979 … Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, reported a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Conesus – Justice Court (2013M-140)
… her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the … or implement compensating controls. Ensure that the bail records agree with the balances shown in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Long Beach City School District – Financial Management (2023M-147)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending plans in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Lockport – Fiscal Stress (2013M-330)
… 31, 2013, as a result of the operating deficits we forecast for the 2013 fiscal year. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal … effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board … the possible misappropriation of Town moneys. Ensure all payments made in error are refunded to the individual …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately … may not have been prepared to notify affected individuals in the event that private information had been compromised. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire Commissioners … the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the Treasurer is required to sign all …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Agencies Bulletin No. 2411
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the “mail” address. Cost Calculation Agency Chargeback Reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackWillsboro Fire Department – Financial Operations (2014M-206)
… bylaws did not address the Department’s financial activities, except for requiring the Department Treasurer to … guidance and internal controls relating to financial activities. The bylaws did not specify which Department … for overseeing the financial records and reporting activities. The Department’s accounting records were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations