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Oversight of Transportation Services and Expenses

… made through the Contractor. Further, the Contractor data does not include sufficient detail the Department would need … repairs and maintenance costs. Also, the Department does not monitor in-house maintenance expenses but, rather, …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expenses

State Agencies Bulletin No. 1892

… for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021

Health, Safety, and Accessibility in District 75 Schools

To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools

https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schools

DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021

… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up 8.7% from 2020, covering … Thomas P. DiNapoli. Total overtime hours worked at state agencies have increased by 38% since 2012, while the …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021

State Comptroller DiNapoli Releases Audits

… $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to … instead falls to the local departments, yet the office does not provide them with the guidance needed for effective …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-audits

Mitigation for Extreme Weather Conditions and Flooding

… perform a systemwide risk assessment. Further, Metro-North does not have procedures to address all types of severe … officials stated that equipment valued at less than $5,000 does not require a PM because it is more economical to …

https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-flooding

New York State Artificial Intelligence Governance

… (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from … it oftentimes difficult to detect and respond to failures when they occur. Governance over AI systems, including … governance. These incomplete approaches to AI governance do not ensure that the State’s use of AI is transparent, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

State Agencies Bulletin No. 1374

… Purpose The purpose of this bulletin is to provide agency payroll staff with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

City of Newburgh – Budget Review (B6-16-17)

… or unforeseen expenditures. The 2017 proposed budget does not include an allowance for uncollectible taxes. The …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

LaGrange Fire District – Board Oversight (2014M-127)

… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… of the 20 meetings held during out audit period. The Board does not routinely review bills prior to disbursement. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of … The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

CUNY Bulletin No. CU-576

… for employees on a current pay cycle, the payroll system does not take union dues or agency shop fees because the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-dues

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

Lancaster Central School District – Financial Condition (2016M-101)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101