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State Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal … bulletin is to inform agencies of the chargeback process for directmailed 2024 form W2s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackCity of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately … $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Newfane – Supervisor's Financial Records (2017M-7)
Town of Newfane Supervisors Financial Records 2017M7
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real … audit town sempronius …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli Releases October State Cash Report
… fiscal year.” Since the start of the fiscal year in April, All Funds receipts reached $85.1 billion, an increase of … $267.8 million and Mid-Year projections by $246.8 million. All Funds spending reached $83.6 billion through the first … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Locust Valley Central School District – Competitive Quotes (2016M-131)
… of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, … enforce the purchasing policy’s requirements for obtaining and documenting verbal and written quotes prior to purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDryden Central School District – Information Technology (2020M-106)
… or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Town of Lindley – Financial Management (2012M-226)
… reserve without documenting any planned use. We found no evidence that the capital reserve and the unemployment …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… include clear and specific goals so the monitoring process can establish whether projects are meeting the intended …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectCUNY Bulletin No. CU-665
… is to notify agencies of an automatic dues increase for IBEW Local 3. Affected Employees Employees represented by … is to notify agencies of an automatic dues increase for IBEW Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3City of Rye – Boat Basin Fund (2013M-289)
… 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is … time. The City increased the administrative services costs charged to the Boat Basin each subsequent year until 2009, …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289