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Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023, through June 30, … the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking … competition. Officials did not adhere to the District’s written policies and procedures. For example, three medical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOnondaga County – Court and Trust Funds (2025-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county’s chief fiscal officer …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3XIII.10 Overview – XIII. Employee Expense Reimbursement
… POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee … This section provides Agencies with guidance on how to process a refund owed to the State by an employee using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire protection …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsBarnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required Directors’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … policy warn of turbulence ahead. Our diversification strategy, long-term perspective and effective management … strongly positions the Fund to ensure that state and local government employees will receive the retirement benefits …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1672
… is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address prior to … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on Employee Form W-2 (Wage and Tax Statement) for 2018. OSC Actions OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate … that the Clerk deposits all cash receipts intact and in a timely manner. Adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Department of Transportation Bulletin No. DOT-10
… and who were called out ten (10) or more times during the season will receive payments based on the following: … 95% Calls $400.00 Employees who were Active during the season but have been Inactive since March 31, 2007 also will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceTown of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230State Agencies Bulletin No. 1436
… and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated December 2, 2015 … purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to all … to Affected Employees PEF A letter will be sent by the Governor’s Office of Employee Relations to affected PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected … of Agreement between CUNY and IATSE Local One provides for the following increase: General Salary Increase Effective … increase, the agency must submit the following requests: For all rate increases for employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cuny