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State Agencies Bulletin No. 1043
… Purpose To inform agencies of the content information for the 2010 Form W-2. Background … MD -- Maryland NJ -- New Jersey PA -- Pennsylvania SC -- South Carolina TX -- Texas PR – Puerto Rico Box 16 State Wages The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… information which will appear on the Form W-2 Statement is described below: Box 1 Wage, Tips and Other Compensation The amount in this box is the Federal taxable gross wages Box 2 Federal Income Tax Withheld The amount in … agencies of the content information for the 2009 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the … revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not … from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – … Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies and procedures to … programs for students. For example, the board began sharing the superintendent and business administrator …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 assets … inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Garrison Union Free School District – Information Technology (2023M-127)
… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated … user accounts could be used to inappropriately access and view personal, private and sensitive information (PPSI) or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… District officials did not always properly monitor and account for the capital assets that we tested, and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … of her salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … filed with OSC and the Town Clerk within the required time limits. Conduct an annual audit of the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To … contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you joined: Tier 1 …
https://www.osc.ny.gov/retirement/members/what-tier-are-youTupper Lake Central School District – Records and Reports (2021M-14)
… records and reports were maintained to allow Tupper Lake Central School District (District) officials to … effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … and the cash is transferred from the State Treasury to a local bank account for use by the agency. SED was … infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Albion – Supervisor’s Records and Reports (2024M-111)
… reported as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111