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Town of LeRay – Justice Court (S9-14-5)
… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Claim Status Tips
… Wait one business day after submitting claim to check the status of your claim. Make sure you use the … in the generated email if you provided an email address. How to Submit Your Documentation Online Step 1. Prepare Requested …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-status-tipsOpinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … town within which the village is located also contracts for services with the same volunteer ambulance service. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Samaritan Village, Inc. – Chemical Dependency Services Program
… monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with … party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS is not effectively … monitoring the contract to ensure that claims submitted by Samaritan Village are valid and consistent with contract …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 258
… Effective Date Immediately OSC Actions A new security class has been established which will allow access to five … information contained in the panels. The new security class - 'VGARN' - is for garnishment access only and should … be assigned in addition to an employee's primary security class. The Payroll Computer Security User Request Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsState Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. Affected Employees … extends the current employee social security tax withholding rate of 4.2% through February 29, 2012. An … February in the event the employee social security tax withholding rate is changed from 4.2% after February 29, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012NYSLRS Fact Sheet
… pension for new ERS retirees: $31,985 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … joined between July 27, 1976 and August 31, 1983 and Tier 4 joined between September 1, 1983 and December 31, 2009 …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board … percent of total reserves) are overfunded by $7.8 million and potentially unnecessary. Key Recommendations The Board … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period … of functions designed to help ensure that Library funds are disbursed appropriately. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … approximately $2 million. Key Findings The Board has not developed realistic budgets and has not adequately …
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)
… balanced because of continued reliance on fund balance. The City experienced operating deficits and …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230State Agencies Bulletin No. 1672
… of the agency address that will be displayed on employee Form W-2 for 2018 Effective Date(s) Immediately Agency … email. NOTE: Changes made to the agency return address for Form W-2 will result in changes to the return address for …
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)
… Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159