Search
Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections … and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCity of Newburgh – Budget Review (B6-15-24)
… uncollectible taxes. The City faces potential increased salary costs when two expired contracts are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor … paid additional costs of $51,400 to have the accounting records created, the annual financial report (AFR) for 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. Key Findings District … reductions to budgeted expenditures in the 2011-12 fiscal year. The District’s latest annual report shows the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing … and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The Village is … access by third parties. … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for … effective immediately. Agency Actions Agencies must verify the agency return address for all Department ID(s) associated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1927
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesExamination of Pitts Management Associates (PMA)
… the specific duties and responsibilities of the vendor versus those of Downstate. Contain specific remedies in the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… to inherent danger by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020NYSLRS Announces Employer Contribution Rates for 2024-25
… contribution rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Two Poughkeepsie women allegedly cashed seven pension checks totaling $8,600 meant for one of the defendants’ deceased mother, New York State … of grand larceny in the third degree and was arraigned by Judge Scott Volkman in Poughkeepsie City Court. She is due …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… and the New York State Police for their work on this case.” “I commend the efforts of the New York State Police in … County District Attorney Matthew Van Houten said. “This case has brought to light, an individual that has allegedly … degree in Lansing Town Court. The charges filed in this case are merely accusations, and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsState Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 PEF LLS … employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 PEF LLS … employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose 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 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings … January 1, 2012 to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York … achieve the greatest reduction in overtime costs. Consider hiring additional correction officers on a part-time basis to …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations