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Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… treasurer should record and report financial transactions in a complete, accurate and timely manner to enable informed … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the Board’s ability … Prepare and file the 2019 through 2024 fiscal year AFRs in accordance with General Municipal Law (GML). …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Machias Fire District – Financial Operations (2026M-14)
… Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is responsible … Furthermore, without proper guidance and management of operations, the Board and Treasurer cannot assure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… officials should take these audit findings seriously and make necessary changes” Hiring practices Auditors found the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtEmployer E-News Archive — 2025
… Employers Have Made the Switch! September 2025 Coming in October: Refunds for Contribution Overpayments Reminder: …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… Made the Switch May 2024 E-News was not published in May. April 2024 New State Budget Affects NYSLRS …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Rockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor … resources and data management regulations. Limit the use of IT resources to only include District activities. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The … needed and periodically check all network user accounts for necessity. Conduct a comprehensive data inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s … 30, 2014. Background The County of Clinton Industrial Development Agency is an independent public benefit … that properties are transferred back in a timely manner to project owners when bonds are retired or straight-lease …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomOrdinary Death Benefit – Career Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all … a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit should address all of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherResources for Local Officials
… Use Online Services to file for the following: Property Tax Cap Property Tax Cap Compliance Constitutional Tax Limit Tax Data … (JCR) Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code Look-Up Audit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Agencies Bulletin No. 1201
… Concurrent Hire, and Transfer transactions will require a full 9-character Empl ID and a full 9-digit National ID to be entered by the online user. … have a National ID in PayServ, the system will accept the full 9-character Empl ID for the search. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… governing the access and dissemination of confidential, personal and private information (hereinafter, “confidential … Description and Comment fields. Correcting Confidential, Personal and Private Information in Free Form Fields If a … governing the access and dissemination of confidential personal and private information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… under a five-year revenue contract with Parks that started in August 2010. The contract terms required Tri-State to … remittances. Key Findings We found that Tri-State did not comply with all contract requirements, such as hours of … monitoring system. Such monitoring should include (but not be limited to): periodic site visits to the location …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsVillage of Oxford – Justice Court Operations (2013M-219)
… Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village of Oxford is … during our audit period. Key Findings The Justices did not ensure that Court moneys were accounted for properly. We … $2,300 in bail had been forfeited during our scope period but not deposited or remitted to the JCF. Over 903 tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219