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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … Establish policies and procedures for the collection of parking tickets that include the segregation of incompatible …
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)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in … Village of Mastic Beach Treasurers Office and Credit Cards 2014M150 …
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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
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)
… [ read complete report ] Purpose of Audit The purpose of our audit was to … Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank …
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)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … two Court clerks with financial responsibilities related to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not …
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 monitored … who were paid a gross amount of $17,370 during our audit period. Moreover, we found that the Highway … in the Board minutes and continue the use of the audit checklist. …
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)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, as …
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)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected … shown in the accounting records, and that any differences are resolved. Ensure that all money is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State Police Bulletin No. SP-129
… processing Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter Law 69 of the Laws … for an annual Hazardous Duty Pay Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payLong Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
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)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
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)
… surplus fund balances in all four major operating funds. Specifically, at fiscal year-end 2012, the general … Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board ensured that proper controls were in … the unexpended surplus fund balance in its operating funds. Provide documentation to law enforcement officials …
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)
… 1, 2012 through December 31, 2013. Background The Town of Champion is located in Jefferson County and has a population …
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)
… 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 … 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)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
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
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. … 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. … 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 …
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)
… of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, … 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and other emergency …
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)
… distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … accountant and Verify the applicability of the wording in the contract relating to the calculation of the District’s … withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit of claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is … has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project