Search
Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19 ). About the Program Every year … Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law … sealed lead, lithium-ion, or nickel metal hydride battery and any other dry cell battery capable of being …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followControls and Management of the Unemployment Insurance System (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… a non-profit entity to provide a CTE Technical Assistance Center (TAC) to assist schools and Boards of Cooperative … to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and … align with student goals and the needs of the State labor market. In addition, we found the students of CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costPayroll Improvement Project Bulletin No. PIP-009
… Purpose The purpose of this bulletin is to notify agencies of the approach to Agency Testing and Training; the Agency Testing Schedule ; … OSC will conduct formal interface testing with vendors who have requested it between December 7 and 18, 2020, during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingDepartment of Transportation Bulletin No. DOT-48
… dated 06/03/2026. This payment will be made in a separate check. There is no direct deposit for this payment. … deposit advice. This payment will be made in a separate check regardless of when it is paid. A separate check will be issued with the employee’s regular paycheck or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-48-2026-call-out-response-payment-fiscal-year-2025-2026State Agencies Bulletin No. 2045
… ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the … Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are eligible to … FEE; and Is assigned to a track location in the title of Racing Inspector during the month of July 2022. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1993
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … and 2020-2021 PEF OFPC Uniform Maintenance Allowance may be submitted beginning Administration Pay Period 23L, … in Bargaining Unit 05 on: 04/01/2020 are eligible to receive the 2019-2020 PEF OFPC Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … in Bargaining Unit 05 on: 04/01/2025 are eligible to receive the 2024-2025 PEF OFPC Uniform Maintenance … in a Fire Protection Specialist title and was required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionSteuben County – Safeguarding Computerized Data (2025M-96)
… help protect sensitive information, prevent fraud, comply with legal requirements and maintain public trust. Limiting … especially important as the number of instances of people with malicious intent trying to harm computer networks and/or … over the County’s IT system. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … always solicit competition in accordance with the Town’s procurement policy, statutory requirements or good business … it was an inconvenience for them to adhere to the Town’s procurement policy. Officials’ general disregard for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… is the responsibility of the Board to conduct a thorough and deliberate audit of claims before payment authorization. … ensure that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate audit of all claims paid during the audit …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Town of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales tax and Consolidated Local Street and Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… of economic development projects. The AIDA Board (Board) is responsible for the general management and control of … Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on … at one financial institution in a noninterest-bearing checking account and a savings account and had an average of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) … complete and timely accounting records and reports? Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Agencies Bulletin No. 2399
… Tier 6 SUNY ORP and VDC members are affected. Background: On March 16, 2012, the Governor signed legislation … April 2013, employee contribution rates are based on an employee’s annual wage, as required by legislation. … the reports from the Multi-Vendor Coordinator record keeper to calculate the 2026 two-year look back contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… Tier 6 SUNY ORP and VDC members are affected. Background: On March 16, 2012, the Governor signed legislation … April 2013, employee contribution rates are based on an employee’s annual wage, as required by legislation. … the reports from the Multi-Vendor Coordinator record keeper to calculate the 2025 two-year look back contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and