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State Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees Employees in … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceOrange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the President did not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Vestal Fire Department – Financial Activities (2014M-265)
… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… and deposited certain Department revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly authorize all disbursements prior to payment. The Board did not obtain an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… budget for the 2013 fiscal year was $89,040. Key Findings Monthly financial reports submitted to the Board are not … ending December 31, 2010. Key Recommendations Ensure the monthly reports received from the Treasurer include revenues, … track the financial activity of the District. Perform monthly bank reconciliations and include these along with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAmherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the District’s financial condition. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. … school not under control of the school board, located in the City of Albany. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Old Westbury – Justice Court (2017M-64)
… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… worked by elected and appointed officials is defined in Regulation 315.4 of the New York Codes, Rules and Regulations … to accruals, full hours were worked. In August 2015, this regulation was revised for elected and appointed officials … or after January 1, 2016. Among other changes, the revised regulation sets out specific time frames for completing …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewTown of Kirkwood – Justice Court Operations (2016M-414)
… audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 … in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an … approximately $1.7 million. During the audit period, the Court collected more than $1 million in fines, fees, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216State Agencies Bulletin No. 285
… and/or State exempt status is available in Reveal. If any employee identified as claiming exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, … identified as claiming exempt from State withholding does not annually provide you with a new IT-2104-E, their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxTown of Oxford – Procurement (2024M-88)
… – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure … Determine whether the Town of Oxford Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88