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Unified Court System Bulletin No. UCS-344
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside within the zip codes as … gross wages, for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board … financial reports, bank statements, canceled check images and bank reconciliations to monitor operations. Ensure … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVillage of Atlantic Beach - Payroll (2018M-254)
… officials ensured that salaries were paid accurately to employees. Key Findings Village officials: Did not perform … Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Unified Court System Bulletin No. UCS-66
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2003 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-66-prepaid-legal-service-benefitUnified Court System Bulletin No. UCS-59
To explain processing of Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tuckahoe Common School District - Purchasing (2018M-228)
… sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with … 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Town of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January … Background Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It … establishments are proper. The contract between the County and the Corporation did not include clear goals, guidelines …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Circleville Fire Company – Selected Financial Activities (2013M-391)
… in the Treasurer’s report because the report template does not include a section for bills paid prior to meeting. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4