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Glossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryMontrose Fire District – Claims Auditing (2025M-53)
… the Board approved: 21 claims totaling $23,789 without documentation indicating that the services outlined … totaling $17,812 for an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s … out of 60 credit card claims (70 percent) totaling $5,117 without adequate supporting documentation that purchases were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53SUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … Treaty ID – TIAS (may or may not have additional numbers after). Date of Entry – First day the employee … see the chart below Form 8233 Expiration Date – December 31, 2026 Pay Cycle/PP Type Check Date Pay Period Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Guilderland – Information Technology (2025M-61)
… Town officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day … accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Elevator Safety
… inspection certificates showing that they had inspected 15 elevators in 14 buildings. However, these elevators had … 8,087 of 62,166 required elevator inspections in 2015 and 6,741 of the required 63,314 elevator inspections in 2016. In …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Controls Over Equipment
… over equipment. Our audit scope covered the period July 1, 2016 through August 7, 2018. Background H+H is a public … provides comprehensive health care services to more than 1 million New Yorkers annually. H+H’s capital assets include … Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters ( 2016-N-6 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. … totaled $259,333. Key Findings The Department’s bylaws do not adequately segregate the Treasurer’s duties. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mUnified Court System Bulletin No. UCS-130
… Life of New York. Background At the request of the Unified Court System, OSC has established a new deduction code to be … Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by District Council 37, Local 1070, Court, County and Department of Probation Employees Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Agencies Bulletin No. 1187
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 01 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationIslip Housing Authority – Cash Disbursements (2017M-167)
… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating … fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director was on leave, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. Background …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118