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City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Upper Brookville – Justice Court (2013M-160)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorSUNY Bulletin No. SU-325
… Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and … payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior to processing, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 88-27
… has terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to termination of the department, his full salary under this statute unless there is a voluntary agreement to the contrary. You ask if a village which has terminated …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of … Key Recommendations List in the Company minutes, the bills approved for payment by the membership, indicating the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397XII.8.E Payment Assignments – XII. Expenditures
… assignments are sent directly to OSC, the Offset Unit will notify the contracting agency of all assignments filed and … amount A response due date A section for the agency manager to review the assignment and note its acceptance or … assignment by the required date, the Offset Unit will notify the assignor that the payment assignment was not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsTrain On-Time Performance
… support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP statistics are … of delays (Right of Way, Employee, Track Gangs, and Car Equipment) that resulted in 269,008 (or 53.9 percent) of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… of radioactive materials facilities and radiation equipment facilities are completed as required. The audit … registering and inspecting approximately 9,900 radiation equipment facilities that use diagnostic, mammography, and stereotactic equipment. Failure to promptly register, license, inspect, or …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Agencies Bulletin No. 1869
… New York State and Local taxation of employees. Bulletin No. 1845 provides guidance on how to correct an employees’ … will be discontinued. OSC Actions OSC issued Bulletin No. 1845 to provide guidance to agencies on how to correct … employees meeting the criteria of a specific section, then no page will appear for that section. If an agency does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query … hired employees who have a concurrent record that is terminated. Employees that were rehired within the same … The purpose of this bulletin is to inform agencies of the New Locked Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesSelected Aspects of Discretionary Spending
… Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to provide “safe, convenient, reliable, and … that support overall objectives. The audit identified a total of $4.3 million of Authority spending that was … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, … billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling … represents a valid District expenditure, especially credit card purchases. Assess the need for credit cards. If credit …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20City of Norwich - Emergency Medical Services Billing (2019M-112)
… to the medical services provided. The EMS Department had 903 unserviceable incidents resulting in approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233