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Wilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… to the reason for admission and severity of illness in calculating reimbursements. Usually, the more severe the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsAttica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Watervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Newburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) … fund balance to balance the budget but generally did not need the appropriations. Because realistic budgets … be included in the annual budget. District officials did not establish a rationale for funding District reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Subway Wait Assessment
… Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … demand for performance improvements, the MTA released the Subway Action Plan to improve service. One of the changes in … Bus Committee (Committee) and posted on the MTA website’s Subway Performance Dashboard (Dashboard). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAkron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls … The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board … awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… for the supervision, maintenance, and development of affordable lowand moderate-income housing in the State. … for owners who repeatedly fail to provide essential services. Enhance protections for rent-controlled tenants …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCompliance With Navigation Law
… Objective To determine if the Office of Parks, Recreation and Historic Preservation (Parks) … State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from January 1, 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Releases State Audits
… determined whether ACS properly awarded, extended, and renewed non-competitive and limited-competition contracts … sufficient oversight of contractor performance. Officials renewed or extended contracts with some vendors that had poor … 2015 determined whether ACS properly awarded extended and renewed noncompetitive and limitedcompetition contracts with …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsAbout the Academy
… College of Public Affairs and Policy. Training Staff Daniel K. Acquilano Daniel K. Acquilano is the Manager of the Local Official …
https://www.osc.ny.gov/local-government/academy/about-academyNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundSUNY Bulletin No. SU-58
… and agency procedures Affected Employees Employees in 21P and CAL positions Effective Date Check date 9/12/2001 … If an employee is hired, rehired, or has a position change in pay period 11L with an effective date of 8/16/2001, it is … submit a file to restart Health Insurance. Agency Actions in Period 11L for 21Ps and 12L for CALs Termination For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pNew York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollState Agencies Bulletin No. 290
… Purpose To provide the processing schedule and policies. Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared … To provide the processing schedule and policies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processing