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State Agencies Bulletin No. 1861
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees … New York State Payroll Online NYSPO Electronic Delivery of 2020 Form W2 Statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1903
… was equal to or greater than the Job Rate of the lower graded position and whose salary upon application of … is entitled to the job rate credit for service in the lower grade. The increment code of an employee receiving the … the employee is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceCost-Saving Ideas: School District Auditing – External Auditor
… the financial statements are in accordance with Generally Accepted Accounting Principles (GAAP). Hiring an external … is independent of the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDelaware County – Assigned Counsel (2016M-384)
… purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period January 1, 2015 through … Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development Agency is an independent … job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as … comprises nine members who are appointed by the Town of Hamburg Board. The Agency reported 48 active projects with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Chateaugay Central School District – Leave Accruals (2016M-149)
… Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149DiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System has designated 40 municipalities across the state as fiscally stressed . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s office has evaluated the financial stability of local governments. “The … Monitoring System has designated 40 municipalities across the state as fiscally stressed …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, … our review of Court operations back to August 1, 2013 and forward through November 30, 2016. Background The Village … is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Legal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal … for the period January 1, 2010 through December 31, 2014, Courts entered into a $236,512,842 contract with Legal Aid. … our examination was to determine whether payments Unified Courts System Courts made to Legal Aid Society of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyComptroller DiNapoli Releases School Audits
… audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School … recurring revenues to finance recurring expenditures. Hamburg Central School District – Capital Project (Erie … audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna City School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Corcraft's Textile Procurement Practices
… practices used by the Department of Corrections and Community Supervision's Division of Industries (Corcraft) to … a major component within the Department of Corrections and Community Supervision. Corcraft's mission is to employ … practices used by the Department of Corrections and Community Supervisions Division of Industries Corcraft to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesState Agencies Bulletin No. 1947
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2019, April 2020, and April 2021 PEF Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDivision of Housing and Community Renewal Bulletin No. DH-18
… in Bargaining Unit 67 who have a Workers’ Compensation accident occurring on or after 7/1/05 Effective Date(s) July … whose degree of disability as determined by the State Insurance Fund (SIF) is more than 50% and the statutory … Retirement Credit and Deduction While an employee is covered under this benefit, the employee is entitled to full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West Genesee Central School District and the Whitney Point …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Town of Oxford – Financial Condition (2024M-135)
… since the previous audit, and forward to December 31, 2024 to review the Town’s Annual Financial Report (AFR) … shortfalls are created that can lead to further fiscal stress. Officials did not: Have sufficient fund balance to … manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of operations for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135