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Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119SUNY Bulletin No. SU-52
… employees (and leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areEden Central School District – Capital Project Management (2024M-83)
… oversight of and managed the Districts 2022 capital project project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not … administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or l Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a … OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced General … by NYSLRS NYSLRS Actions Submit a weekly input file to start, stop, and change NYSLRS General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityState Agencies Bulletin No. 1327
… Purpose To inform agencies of new earnings codes and procedures for processing the first phase of the Summer Seasonal Lifeguard Deficit Reduction Plan. … Services Negotiating Unit (PSNU) – BU68 in the Office of Parks, Recreation and Historic Preservation or the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalOpinion 88-49
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of) -- Removal (of officer or employee appointed for fixed term) LOCAL LAWS -- Procedural Requirements (effect of … , 256 AD 389, 10 NYS2d 203). Although none of the cited cases discuss the removal of an appointed officer from an …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Automatic Orders – Divorce and Your Benefits
… as transferring assets, terminating insurance coverage, or incurring unreasonable debt. Automatic Orders place no restrictions or limitations on NYSLRS and cannot be used to restrain …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersUnified Court System Bulletin No. UCS-180
… to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay (P) on or after 3/29/2012 are eligible for this salary increase. OSC Actions OSC will process the April 2012 salary increase for Judges and Justices who meet the eligibility criteria as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtSUNY Bulletin No. SU-153
… 18L, paychecks dated December 24, 2008 Payments for the Spring Semester may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $368.48. Employees employed for the Fall or Spring semester only are due a lump sum payment of $184.24. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… doing well to ensure animal shelters across New York are providing safe conditions and proper care for seized … dogs, but officials could do more to make certain dogs are not inappropriately euthanized, according to an audit … doing a commendable job making sure local animal shelters are providing dogs with safe conditions and the care they …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-are