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State Agencies Bulletin No. 1282
… income and employment taxes if employment away from home at a single location is realistically expected to last for … Please direct other questions to the SFS Help Desk at [email protected] or (518) 457-7737 / (877) 737-4185. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… majority shareholder support for the New York State Common Retirement Fund’s (the Fund) shareholder resolution. The Fund … Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOversight of Adult Protective Services Programs (Follow-Up)
… Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) … the Adult Protective Services (APS) – a program of State-mandated services for adults (over age 18) who, … the Bureau informs the APS provider of its findings. Based on the findings of the Review, the Bureau may require the APS …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followVI.2.B Policies/Laws – VI. Budgets
… Constitution - Article 7 §7 - provides that no money shall ever be paid out of the state treasury or any of its funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Police Bulletin No. SP-207.1
… 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH … Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication … payments made to individuals who have filed for Social Security benefits to the Social Security Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0Uncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in … The objective of our followup was to assess the extent of implementation as of April 30 2015 of the eight …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Queensbury – Justice Court (S9-14-2)
… Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Onteora Central School District – Information Technology (2015M-92)
… The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the … for security awareness training. The District’s service level agreement with the Ulster County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DeRuyter Central School District – Financial Condition (2015M-119)
… students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Kings Park Central School District – IT Asset Management (S9-22-13)
… kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Pine Bush Central School District – IT Asset Management (S9-22-21)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… not be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has … bookkeeper performed many of the Supervisor’s other day-to-day financial duties, including recording cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through … Town of Coldspring Town Clerk Operations 2013M137 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, … should have developed procedures to help ensure that all cash disbursements were approved prior to payment and … should have developed procedures to help ensure that all cash receipts, including fundraising receipts, were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202