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Unified Court System Bulletin No. UCS-344
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form … will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining …
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
… New York State Comptroller Thomas P. DiNapoli today announced the following … of funds in the financial application. … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. This … segregated or compensating controls are implemented to safeguard funds, and reviewing records and reports to … 1, 2023 through May 31, 2024. Audit Summary The Board did not provide adequate oversight of financial operations. In …
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)
… the budget did not reflect realistic appropriations for the building inspector’s permit fees each year, based on … fixed salaries or wages and review the payment arrangement for the building inspector position to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. …
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)
… leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …
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)
… money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets … as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with …
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-59
… Purpose To explain processing of Prepaid Legal Service Benefit for … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitCity of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We …
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)
… if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015. … five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In … Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of …
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)
… that amounts earned for leave are granted in accordance with contracts and Board approval and that leave records are … communicated IT recommendations. District officials agreed with our recommendations and indicated they planned to …
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)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …
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)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
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)
… and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire …
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)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings …
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)
… of Company approval; the Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are … after Company members authorize them and performs monthly bank reconciliations. Maintain accurate, up-to-date and …
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)
… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key … their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152