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Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffolk County Community College - Information Technology (2018M-130)
… complete report - pdf] Audit Objective Determine whether College officials adequately safeguarded the College website, financial and student information system and … from unauthorized access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Carthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of Bloomingburg - Financial Operations (2019M-246)
… [read complete report - pdf] Audit Objective Determine whether the Board … did not adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The … adequate accounting records. The Treasurer did not file Annual Update Documents (AUDs), which are the annual …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Specifically: 37 at the Community Center, such as doors with slower closing speeds. 33 at the Courthouse, such …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Junius – Supervisor’s Records and Reports (2017M-168)
Town of Junius Supervisors Records and Reports 2017M168
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
MadridWaddington Central School District Financial Condition 2015M347
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one … Lyme Central School District Financial Condition 2016M383 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Accounts Payable Advisory No. 44
Contracts Requiring Electronic Payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsDiNapoli Report Highlights Regional Education Trends
… less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own procedures or properly … errors throughout the project pipeline that contributed to delays and higher costs according to an audit released …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysUnified Court System Bulletin No. UCS-341
… automatic processing of the April 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the … adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay on or after 03/28/2024 are eligible for this salary increase. OSC Actions: OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityHealth and Safety of Children in Foster Care
… in foster care during the period of July 1, 2014 through August 31, 2016. Background ACS is responsible for ensuring … parents (75 percent) were not conducted during the first 90 days after placement. In addition, there is no evidence that …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careUse of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Police Bulletin No. SP-260
… payments not processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – … NPAY770 – One Time Payment Report This report identifies all employees who received the 2025 State Police Holiday … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-police