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Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.  … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

State Agencies Bulletin No. 2267

… this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-tax

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Cuddebackville Fire District – Board Oversight (2024M-94)

… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations  The …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Electronic Reporting

… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

State Agencies Bulletin No. 2362

… address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates:   This bulletin is effective … If the agency address is  not  correct, agencies must email  [email protected] providing the correct address  …  along with the correct agency name/return address in the email.  Note: Changes made to the agency’s return address for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-tax

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the Amani Public Charter School , Holland Central School District , … money is being spent appropriately and effectively.” Amani Public Charter School – Payroll and Timekeeping (Westchester … today announced his office completed audits of the Amani Public Charter School Holland Central School District Mount …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Generic PINs

… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

Ordinary Death Benefit – Career Plan

… may be payable to your designated beneficiary if you have completed at least one year of service since last …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation or other …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation or other …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

Real Property Tax Exemptions Administration (2017-MR-4)

… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Opinion 97-20

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for …

https://www.osc.ny.gov/legal-opinions/opinion-97-20

State Agencies Bulletin No. 879

… paychecks stubs or direct deposit advice statements will display both current and new deduction codes. The current deduction code will display the Year-to-Date balance amount; the new deduction code will display the current deduction amount and Year-to-Date balance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codes