Search
Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… between February and June 2012 prior to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and one employee earned leave accruals to which she was not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of … purchase enough energy from renewable technologies to meet 10 percent of its electrical needs. This target percentage … about one quarter of them had met the 2005 interim goal of 10 percent. The eight entities that met the 2010 goal …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … Determine the extent of implementation of the 4 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionState Agencies Bulletin No. 1757
… overtime), agencies must separate earnings by pay period so the earnings will not overlap the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1757-september-2019-public-employees-federation-pef-performance-advances-andGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period … not established effective procedures to monitor the use of portable devices when they are taken off-site. Key … adequate procedures are in place to monitor the use of portable devices when they are taken …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesUnified Court System Bulletin No. UCS-245
… Additional Pay and Time Entry Earnings Time Entry earnings codes that are calculated based on an employee’s additional … to the NYS Department of Taxation and Finance, Division of Treasure, per instructions in Payroll Bulletin No. 908 . … and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize Locked Query #49 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveTown of Schroon - Town Hall Expansion Project (2018M-128)
Town of Schroon Town Hall Expansion Project 2018M128
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfState Agencies Bulletin No. 1735.3
… of the new Reason Code to be used in Job Data to pay an annual employee the annual equivalent of the Division of the Budget (DOB) … approved minimum wage. Affected Employees Employees in annual positions, including those working on a part-time … of the new Reason Code to be used in Job Data to pay an annual employee the annual equivalent of the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesTown of Philipstown – Financial Management (2024M-100)
… [read complete report – pdf] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Real Estate Portfolio (Follow-Up)
… development and job development, energy efficiency, renewables and innovation, for the benefit of our customers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOpinion 89-28
… be attributed to one or more existing districts or extensions. The existing districts or extensions would … allocate against such district" (Town Law, §§191-a, 209-b; see also 1987 Opns St Comp No. 87-62, p 94). In relation to … or drainage project (General Municipal Law, §119-o[1]; see also General Municipal Law, §111). Section 119-o(2) sets …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … budget includes approximately $1 million in New York State and Local Retirement System appropriations, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfLocalities’ Procurements of Paper Ballots (2013-S-36)
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36.pdfCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220