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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTuckahoe Common School District – Purchasing (2013M-158)
… District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with … for purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four … However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer all … the receipts at the end of each day. The Clerk-Treasurer, who prepares the billings, also enters receipts into the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key … for the three entities. The Agency retains additional rent payments from long-term leases that were executed prior …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … records since July 2011. Key Recommendations Take action to recover any moneys due to the Town or the State and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… the Superintendent of Schools (Superintendent) and Business Administrator (BA) did not establish clear … result: The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on … non-District fuel users from the Town of Alden (Town), the Village of Alden (Village), and the Crittenden Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… vulnerabilities within the District’s network and public website for the period January 1, 2013 through October 15, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases … MainTransit Fire Department Department officials credit card purchases were supported and for proper Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnified Court System Bulletin No. UCS-112
… ALP Adj Location Pay AS1 Addtl Sft Comp-UCS/CUNY 35 hr ASL Adjust Supp Loc ASO Addtl Sft Comp UCS Override BSA … OVP Overpayment Recovery RAC Retro Addtl Sft Comp 35 hr RBP Ratification Bonus Payment RCT Retro Courts Loc Supp … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Questions for the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. … room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship payments are processed through the NYS payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefit