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Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The Board did not properly authorize salaries and benefits for all Town officers and employees. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Truxton Fire District – Board Oversight (2022M-123)

… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Village of Elmira Heights – Claims Auditing (2024M-44)

… payment is made, the Board did not perform a thorough and deliberate audit of individual claims. The lack of a … increases the risk that improper payments could be made and not detected. Although the 213 claims reviewed totaling … policy. Key Recommendations Perform a thorough and deliberate audit of all claims. Ensure quotes are …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios … Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Overview – Special 20- and 25-Year Plans

… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new 20-year plan. …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overview

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Kenmore Housing Authority – Selected Financial Operations (2017M-157)

… period July 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Kenmore Housing Authority Selected Financial Operations …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157

Town of Greece – Information Technology (2017M-145)

… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… year, or 54 percent of the general fund budget, of which $9 million was for non-instructional salary. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

Riverhead Central School District – Vendor Master File (2017M-139)

… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Required Reporting

… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …

https://www.osc.ny.gov/local-government/required-reporting

Accounts Payable Advisory No. 47

… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

State Agencies Bulletin No. 1460

… Change. Affected Employees All employees with a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) … or 4/7/2016 (Administration). The Action/Reason code of PAY/FAC (Pay Rate Change/Factor Change) will be used. … or 4/7/2016 (Administration) using the Action/Reason code of PAY/FAC . Additional Pay Any rows inserted on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17

State Agencies Bulletin No. 1399

… Purpose To explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees All … In any fiscal year in which February 29th falls, the biweekly salary calculation is changed to calculate the … To explain OSC and agency procedures for the use of the Leap Year Salary Calculation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1399-leap-year-salary-calculation-fiscal-year-2015-2016

State Agencies Bulletin No. 1003

… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 … Law, the Office of the State Comptroller must audit and verify that the payroll submitted every Pay Period by each Agency is certified and authorized by a preapproved designated Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligations