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Tuckahoe 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 … ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m2016 - 2017 Procurement Stewardship Act Report
The 2016 report covers April 1 2016 through March 31 2017 and includes active agency contracts OSC reviewed transactions and more
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-reportTown of Woodstock - Information Technology (2018M-211)
… procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-2112015 - 2016 Procurement Stewardship Act Report
… to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously reported in the … of General Services Emergency Construction Contracts Report and the Consultant Report. The 2015 report covers …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… period, is reportedly needed due to increases in payroll costs and related union benefits, insurance, security …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSelected Aspects of Discretionary Spending
… To determine whether the State University Construction Funds discretionary spending complied with its guidelines and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSupplemental Payments to Executive Employees
… 15, 2016, and focused on payments to senior management employees for their performance during calendar years 2012 through 2014. Background Westchester County Health Care Corporation (WCHCC) is a State Public … data through the Public Authorities Reporting Information System (PARIS), which is an online data entry and collection …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesTown of Lockport – Asphalt Millings Inventory (2025M-55)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard … and one pile of unscreened millings behind the Town highway garage that have a combined value of approximately … related to the inventory of millings stored behind the highway garage. Develop procedures to ensure all 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)
… operations and access and store information collected by the Town. The Town relies on its IT systems (including its … plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test … backups, or provide IT security awareness training. As a result, Town officials cannot be assured that Town IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Higher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education … in-state students for the State and City University of New York (SUNY and CUNY) in 2022-23 were: SUNY, $8,810 … Assistance Program (TAP) awards, totaling $719 million. New York State also provided an estimated 53,111 other …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAutomated Phone Service
… benefits Most Employees Retirement System members who are age 50 or older can request a benefit projection using our … additional service credit based on a date of retirement up to five years in the future. In most cases, these …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly … and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of … cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented manner. …
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)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Capital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCapital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Gowanda - Sewer Financial Operations (2019M-199)
… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199