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Village of Canastota - Board Oversight (2018M-256)
Determine whether the Board and Village officials properly oversee financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-256.pdfTown of Amity - Town Clerk (2018M-183)
Determine whether the Town Clerk (Clerk) properly accounted for cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/amity.pdfCost-of-Living Adjustment – State University Police Plan
… your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 … Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemOneida City School District – Controlling Access to the Student Information System (2016M-53)
… District personnel could not provide documentation to show justification and authorization for the 48 grade changes … Recommendations Require documentation to be retained to show who authorized grade changes and the reasons for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Agencies Bulletin No. 1090
… Regular 50101 50102 50103 50104 50105 50106 50107 50108 Temp Employee 50201 50202 50203 50204 50205 50206 50207 50208 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Preparation: When an employee returns a State-issued check resulting from an expense report, the Business Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, Section 9.C - Reissuing or Cancelling a … When an employee returns a Stateissued check resulting from an expense report the Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Rules and Regulations for Collateral Loan Brokers
Rules and Regulations of the State Comptroller on the keeping of books, records, entries and reports that he deems necessary to determine the amount of surplus
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulation.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance … operated and maintained in a safe condition at all times.” DEC has regulatory authority over approximately 6,500 dams … loss of life and property from flooding and dam failures, DEC manages a program that includes safety inspections, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… collection of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported … was $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Disruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: … Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and … The objectives of our examination were to determine whether i …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … time records were maintained? Audit Period June 1, 2022 – December 20, 2024 Understanding the Program Employee … and benefits accounting for $7.0 million (74 percent) of the total. To properly control and account for these …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37City of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212