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Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Planning Resources
… Search Open Book New York - Public Authority Data (PARIS) Multiyear Financial Planning Local Government …
https://www.osc.ny.gov/local-government/resources/planning-resourcesMcConnellsville Fire District – Financial Operations (2014M-19)
… when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a … adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy and an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Seneca County – Water and Sewer Operations (2017M-4)
… The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOperational Advisory No. 18
… will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the … (SFS). 0RASP00000 (should now use 0RAR000000) A State check issued from the Central Accounting System (CAS) is … in the Vendor File. A Single Payment Vendor issues its own check to the State to reimburse the State for monies paid via …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… life insurance, which is currently exempt from federal income tax. Your accumulated contributions are also payable to your … beneficiary. Filing Your family or employer should notify us of your death as soon as possible so we can send the …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … District officials did not always use competitive methods when procuring goods and services. At the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional … To explain OSC automatic processing and agency procedures to cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… employees is not a qualified program. Benefits paid by a nonqualified program are fully taxable. Most State of New … whose educational assistance benefits, as identified on the report, either: Exceed $5,250; or Exceed $5,250 when … be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… | June | May | April | March | February | January 2021 December | November | October | September | … June | May | April | March | February | January 2018 December | November | October | September | … Equities 25% International Equities 14% Private Equity 15% Real Estate 12% Real Assets 4% Fixed Income 22% Credit 4% …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … SED’s requirements for reimbursement. Key Recommendations To SED: Review the disallowances identified by our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualPavilion Central School District – Financial Management (2017M-62)
… July 1, 2013 through February 21, 2017. Background The Pavilion Central School District is located in Genesee, … Pavilion Central School District Financial Management 2017M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62