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State Agencies Bulletin No. 2052.1
… supersedes Payroll Bulletin 2052 . Purpose: The purpose of this bulletin is to provide information and processing … worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, the State University of … Period Vesting Period Begin Date Vesting Period End Date Number of Workdays in the Vesting Period 1 10/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesWoodbourne Fire District – Board Oversight (2023M-98)
… including controls for wire transfers, online banking, investments, procurement, travel and conferences, fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there … before adopting the proposed budget. Adopt a resolution to use the tax stabilization reserve to lessen the real property …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to monitor and control the …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of … The former Treasurer was arrested by the Chautauqua County District Attorney and pled guilty to stealing $6,982 … action. … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… complete report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period … have improperly restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mElectronic Reporting
… accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate … and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter … your report. To request accommodations for these expired delivery methods, email [email protected] . … Holders of …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 … District residents were not properly informed prior to voting on a proposition for a District-wide capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Comptroller DiNapoli Releases School Audits
… Amani Public Charter School – Payroll and Timekeeping (Westchester County) School officials did not ensure that all … Pleasant Central School District – Financial Condition (Westchester County) District officials adequately monitored …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsTown of Hamburg - Finance Office (2023M-109)
… purchases totaling approximately $2,000 and approved her own credit card purchases. The former Director was arrested … Additionally, the Directors of Personnel approved their own overtime pay totaling more than $5,000. Without … and prohibit officials and employees from approving their own time sheets and overtime. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Port Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. Background The … District, which operates four schools with approximately 1,900 students, is governed by an elected nine-member Board … for post-employment benefit liabilities totaling over $7.1 million when there is currently no authority to reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany … the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cost-Saving Ideas: School District Auditing – External Auditor
… The external auditor performs the legally required financial statement … Accepted Accounting Principles (GAAP). Hiring an external auditor It is required to hire an external auditor unless … "External Audit Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycle