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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The District did not claim … cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the District could have realized … claimed Medicaid reimbursements for all eligible Medicaid services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Rochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal … year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … Provide an independent evaluation of the Rochester City School Districts District proposed budget for the 202021 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5SUNY Bulletin No. SU-344
… is to provide agency instructions for processing the 2023 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2023 are affected. Effective Dates: Contracts for 21P employees will end 06/07/2023. However, the status of 21P employees will remain as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsState Agencies Bulletin No. 2143
… following titles are eligible: Service & Repair Mechanic (Motor Equipment) Service & Repair Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft Mechanic Employees in Trades …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 433
… from the agency labor relations representative, whichever is earlier. If the out-of-title work continues beyond the … Promotions for Employees who Received S3G If an employee is retroactively promoted to a position effective within a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesValley Stream Central High School District – Capital Assets (2025M-16)
… [read complete report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials … Did Valley Stream Central High School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16City of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … with employee unions which expire on December 31, 2025. While officials did include additional appropriations …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Dunkirk – Budget Review (B25-1-8)
… revenue and expenditure projections. The City’s most recent Annual Financial Report was submitted to the … 2024 Annual Financial Report was due April 30, 2025. The most recent available independent audited financial … planning and budgeting incredibly difficult. The City’s most recently completed audited financial statements reported …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… also did not comply with the District’s procurement policy. The purchasing agent did not effectively perform her … purchases are made in compliance with the District’s policy. Periodically issue requests for proposals (RFPs) to … verbal and written quotes as required by the procurement policy and ensure that all proper documentation is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… did not seek competition for services from five of the six professional service providers reviewed. These providers were … for proposals (RFPs) to solicit competition when seeking professional services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine … followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit … audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… not reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health insurance … before payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Buffalo City School District - Charter School Tuition Billing (2019M-122)
… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackCUNY Bulletin No. CU-797
… Local 1407 TS Teamsters City Employee TU DC-37 Local 1597 TV Plumbers Local 1 TX DC-37 Local 1797 TY DC-37 Local 2054 … Repairer Skilled Trade Titles 07/02/2024 T7, TN, TV New Negotiated Salary Increases for Oiler, Oiler (CUNY), … SZ 02/15/2024 Institution 8 Current IBT 07/25/2024 T7, TN, TV 01/23/2024 Institution 12 Current Plumbers and Thermostat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for … OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” … The purpose of this bulletin is to inform agencies of the chargeback process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback