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Adjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements. Our audit … Program, created in 1955, provides affordable rental and cooperative housing to moderate- and middle-income … whether Linden Plaza was procuring goods supplies and services at competitive prices and in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSupplemental Payments to Executive Employees
… WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the period January 1, 2012 through January 15, 2016, and focused on payments to senior management employees for … WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesSelected Aspects of Discretionary Spending
… Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported and properly approved. Our audit period was April 1, 2010 to … to act as an agent for SUNY to design, construct, acquire and improve State University facilities and to utilize a wide …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingCapital – 2022 Financial Condition Report
… of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, government, … Capital assets include not only highways and bridges but also facilities for education government …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalTown of Lockport – Asphalt Millings Inventory (2025M-55)
… and sales? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area Millings are recycled … the millings the Town should have on hand. Update the sale price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt millings …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Guilderland – Information Technology (2025M-61)
… Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and employees use Town-owned IT assets (e.g., computers, and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. … of Lyndon Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Valley Central School Districts District Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCity of Salamanca - Collections (2023M-131)
… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Pine Valley Central School District - Financial Management (2019M-35)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Lloyd - Information Technology (2019M-36)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Gowanda - Sewer Financial Operations (2019M-199)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did … all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Ridgeway – Health Insurance Benefits (2025M-95)
… the Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit Period January 1, 2023 – December … a town may provide health insurance benefits to current and former town officials in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Town of Patterson - Information Technology (2020M-37)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … Key Recommendations Adopt comprehensive IT policies and a disaster recovery plan. Enter into an SLA with the IT …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… ensure that financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … department treasurer should maintain complete, accurate and current accounting records and reports to comply with … ensure that financial activities were properly recorded and reported and funds were safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m