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Uniondale Union Free School District – Information Technology (2023M-61)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Westchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemHiring Public Retirees – When Employees Retire
… earns more than the Section 212 limit, he or she must pay back to NYSLRS an amount equal to the pension payments … Educational Services (BOCES) is suspended through June 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension does not apply to …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Mahopac Central School District – Financial Condition (2013M-302)
… The operating surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and … costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Board did not establish procedures to help ensure that fuel was dispensed only into Town vehicles and equipment by … There were no procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132State Agencies Bulletin No. 835.1
… Bulletin Supersedes Payroll Bulletin No. 835 . Purpose: To provide agencies with information and procedures regarding … Non-Statutory employees represented by CSEA who move to a graded position in any bargaining unit effective on or after April 1, 2003. Background: Pursuant to Chapter 103 of the Laws of 2005 which amends Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-348
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryCalculating Days Worked – Enhanced Reporting
… by fully paid sick leave, vacation, personal leave, bereavement leave, holidays or time off in lieu of payment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedAbout this Report – 2023 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. … The Office of the New York State Comptroller was honored for the 26th year when it received the Award for Outstanding …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. … The Office of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management