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State Agencies Bulletin No. 1118

… Date(s) 2011 Form W-2s will include earnings paid in paychecks dated: Administration: 1/05/11 through 12/21/11 … 12/29/11 Employees who worked for more than one agency in the same company during the year [for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies (for example both NYS and CUNY) will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011

Employer E-News Archive — 2025

… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual … The latest Retirement System news for NYSLRS employers …

https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Excessive voids or credits New vendors, especially if payment goes to a post office (PO) box Items purchased that …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135

Lowville Academy and Central School District – Financial Condition (2015M-220)

… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, which comprises five elected … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376

Beacon City School District -- Budget Review (B6-15-4)

… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary … of $36,262,918, which is within the limits established by law. Key Recommendation Monitor the District’s use of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)

… is presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year … with SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300

Village of Middleburgh – Fiscal Operations (2013M-10)

… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village … Village of Middleburgh Fiscal Operations 2013M10 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Town of Kendall – Justice Court (2013M-130)

… Audit The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations … by an elected Town Board comprised of four council members and a Town Supervisor. The Town has two elected Justices who … timely manner, they were not always complete and accurate. Bail and partial payments were not properly recorded. The …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

Town of Bovina Internal Controls Over Cash Receipts and Disbursements 2012M237

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has a population …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Town of Sweden – Justice Court (2014M-318)

… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 … 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Montauk Union Free School District – Information Technology (2022M-137)

… officials secured access to the network and financial application and developed an information technology (IT) … District officials restricted access to the financial application, they did not adequately secure access to the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with … audit of electricity supply and delivery invoices prior to payment. BOCES officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and