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City of Lockport – Budget Review (B24-1-8)
… complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s … fiscal year. Key Findings Based on the results of our review, the significant revenue and expenditure projections … The purpose of our budget review was to provide an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” … a $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Granville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business. Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than … one. Key Recommendations Maintain accurate and up-to-date inventory records. Ensure compliance with BOCES fixed …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Sheridan – Disbursements (2023M-101)
… act as a bookkeeper, which is an incompatible position or duty. Ten individuals were paid $372,636 to exclusively …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Inlet Common School District – Claims Processing (2023M-180)
… authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not … claims processing duties. Consider discontinuing using a debit card for District purchases. Approve all claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims … addition, two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve … are presented to the claims auditor for audit and approval prior to payment. Ensure no claims, other than those allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately … Ensure manual adjustments for missed punches into the fingerprint time clock system are documented and approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCambridge Central School District - Medicaid Reimbursements (2019M-109)
… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109State Agencies Bulletin No. 2387
… for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected Employees: All employees in the … dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2389
… Purpose: The purpose of this bulletin is to provide agency instructions for … criteria are affected. Background: Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2310
… Employees: Employees in the Professional, Scientific, and Technical Services (PS&T) Unit (BU05) who meet the … the 2023-2026 Agreement between the State of New York and PEF, provides for a lump sum payment of up to $600 to … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationState Agencies Bulletin No. 1037
To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 1217
… resolve a legal dispute while a proceeding is pending in front of either (1) an administrative agency authorized to … and nature of the payment to be made (e.g., back pay, front pay, interest, compensatory damages for mental … set forth below. If any Settlement Agreement provides for front pay, the agency must include a statement explaining the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuant