Search
Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
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)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
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)
… complete report - pdf] Audit Objective Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
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)
… expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a comprehensive financial plan, reserve policy or an effective fund balance policy. As … or reported on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State …
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)
… and District officials did not provide adequate oversight or manage the project in a transparent manner. We determined … work was not included in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the opportunity to approve or reject the additional work. Officials did not seek …
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)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
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)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
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)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
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
… Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersUnified Court System Bulletin No. UCS-180
… automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter 567 of … Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to adequate levels of compensation and non-salary benefits for Judges and Justices of the state …
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
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP Effective Date(s) Payments for the Fall Semester may be made beginning in Administration Pay …
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