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Inlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District District claims were adequately supported for appropriate purposes audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180City of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Amsterdam – Budget Review (B20-5-8)
… sewer and recreation funds accumulated as of June 30, 2018. On June 25, 2020, the City issued bond anticipation …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Lockport - Budget Review (B19-1-7)
… independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as amended … appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse fund budgets and … therefore it is likely these CBAs will be in place in 2020. The City is appealing an arbitration ruling which …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for … Maintenance Deductions), available on September 1, 2023, to identify employees who have maintenance deductions in each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1037
… for the purposes of determining tax withholdings. This is because the IRS considers the employee to have had the use … and therefore repayment of those wages in the current year is not relevant in determining taxable wages in the current … however, consider that since tax and wage information is used in determining future social security benefits, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsCUNY Bulletin No. CU-837
… are impacted: Bargaining Units AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum of Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCity of Amsterdam – Budget Review (B25-5-5)
… for the water fund does not include appropriations for real property taxes that will be owed to local governments … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” authorizes … the next succeeding fiscal year to the State Comptroller no later than 30 days before the date scheduled for the City …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… payment. Auditing claims prior to payment. Establishing reconciliation procedures. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… of oral quotes, departmental approval, evidence of receipt of goods or services, or itemized receipts or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The District lacked … whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109State Agencies Bulletin No. 2387
… ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2389
… is to provide agency instructions for processing the 2025 CSEA OSU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA OSU Work-Related Clothing Allowance may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2310
… must determine what percent of the employee’s obligation was completed between 10/01/2024 and 03/31/2025. Round the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationState Agencies Bulletin No. 1217
… direct such payment or (2) an arbitrator or other entity (e.g., the Governor’s Office of Employee Relations) authorized … resolve a legal dispute while a proceeding is pending in front of either (1) an administrative agency authorized to … bargaining agreement and to direct such payment (e.g., a director of labor relations) , but before a final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuant