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Town of Stafford – Capital Projects (2024M-17)
… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Huron – Financial Management (2014M-367)
… estimates, which resulted in the accumulation of surplus funds and higher tax levies than necessary. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… leave time accruals, resulting in incorrect payments, tax withholdings and deductions for health insurance …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… operations. Specifically, the Justice did not perform bank reconciliations, prepare monthly accountabilities, … to determine if there are additional payments held. Remit all unidentified moneys to the Supervisor, or JCF, as …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Haldane Central School District - School District Website (S9-19-32)
… budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … are for appropriate City expenditures. Except as specified in Appendix A, City officials generally agreed with our … Appendix B includes our comment on the issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mSidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Border City Hose Company – Financial Oversight (2025M-39)
… officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and … Instead, certain officers hindered the Treasurer’s ability to perform his fiscal responsibilities by designating … In July 2024, the former Director/Chief pleaded guilty to misapplication of property (an A misdemeanor) and was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Orange Lake Fire District – Budgeting Practices (2015M-146)
… January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately … 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-146Vestal Fire Department – Financial Activities (2014M-265)
… June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The … by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… the District’s financial activities for the period January 1, 2012 through September 30, 2013. Background Raquette Lake … reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
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)
… controls. The Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations Review and … relating to foreign fire insurance moneys and file the annual report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… and properly supported. Audit and approve all claims on a monthly basis prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationState Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxState Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected … To notify the agencies of changes to the file and provide the new file layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataCUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS … dated January 12, 2012 Background The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and … in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changes