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State Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2023 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements between the … must be included from the OT Eff Date on the employee’s Additional Pay page for Earnings Code LPS through the end … taxable income and will be added to the employee’s taxable gross wages for tax withholding purposes, and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesUnified Court System Bulletin No. UCS-307
… 04/01/2022 to OSC containing the following information for all eligible employees: Employee ID Employee Record Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawContract Submission System (CSS)
… contracts and contract amendments for prior approval or filing (as required by the Public Authorities Law). If you … contracts and contract amendments for prior approval or filing …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTown of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … tax collections and documentation to substantiate the date real property taxes were received could not be located. … Maintain receipts or another acceptable form of documentation for all collections that include the payer, …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Steuben County – Safeguarding Computerized Data (2025M-96)
… – or disruption of access or use – could have or cause a severe impact on critical functions, employees, customers, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Nichols Joint Fire District – Procurement (2025M-103)
… services from two vendors totaling $38,873. Obtain quotes for seven purchases totaling $27,810, as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… were not made between canceled check images to the list of approved checks by someone without the check-signing … does not compare canceled checks images to the list of approved checks, the risk of unauthorized disbursements is …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Windsor – Capital Project (2025M-52)
… of the Supervisor and four Board members, is responsible for the general management and control of the Town’s … (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and … town-outside-village (TOV) residents. TW funds are used for the benefit of residents of an entire town, including a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Montrose Fire District – Claims Auditing (2025M-53)
… 166 claims totaling $712,696 and determined that the Board did not properly audit 78 claims (47 percent) totaling … officials claimed that the purchases were fraudulent, they did not provide documentation to support that fraud claims … 166 claims totaling $712696 and determined that the Board did not properly audit 78 claims 47 percent totaling $47836 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … control intended to limit access and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling $201,709 and used 73,304 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Otisco Fire District – Financial Activities (2025M-42)
… or deposited between January 1, 2023, and October 31, 2024. The District paid 367 individual claims totaling … $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a combined … and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Avoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Town of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Cincinnatus Fire Department – Financial Management (2025M-91)
… Did Cincinnatus Fire Department Department treasurers and membership ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91