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Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… one school with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Alden Central School District – Financial Management (2016M-372)
… schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. General fund … 2015-16 fiscal years as appropriations were overestimated by an average of $5.5 million per year, or 15.8 percent. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
East Moriches Union Free School District Budget Review B7163
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … for those assets. Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No 1 Fire District District officials adequately monitored financial activity and ensured appropriate records and reports were maintained
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… complete report – pdf] Audit Objective Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … totaling $30,126 were not processed in accordance with the Company’s accounting manual. These disbursements had one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Unadilla – Procurement (2022M-182)
… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… vehicle additions and disposals. There were discrepancies with 19 vehicle inventory records. Obtain Board of Education … monitor fuel usage. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims that were not properly supported or in compliance with the District’s procurement policy, were not addressed. … or an independent party. District officials disagreed with certain aspects of our findings but indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s … billing errors. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… system in place to maintain a complete and accurate master list of businesses or update the inventory of devices. As a result, the Department’s master list of 203 businesses did not contain all retail businesses …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1State Agencies Bulletin No. 1854
… action: Submit a Position Change Request to the Position Management Unit if the position information is incorrect on … position change requests may be directed to the Position Management mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesOther Bulletin No. 83
… and Did not have a withholding recommendation approved by DOB. Withholding Recommendation If the agency determines … cannot be submitted until the plan has been approved by the Division of the Budget and received by OSC. Reinstating Prior Job Rate Increment Code - Lateral …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfState Agencies Bulletin No. 1571
… the reason(s) the employee’s record will not be updated. NYS Position Has Both Equated Grade and NTE – if the … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … taxable gross and will be reported on the employee’s Form W-2. Undeliverable Checks If the agency has made an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017Unified Court System Bulletin No. UCS-262
… using Earnings Code AOD (Adj Sr Off Series Diff- OCA). The current pay period Begin Date must be used for all AOD … all retroactive payments will be paid in the most current agency. Retroactive Adjustments for Additional Pay … Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0