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Main-Transit Fire Department – Credit Cards (2024M-77)
… spending (meals, entertainment or gifts) that was appropriate. As a result, 353 purchases may not have been … for $350 were purchased as gifts. No invoice or receipt was provided to support the purchases, and there was no evidence to indicate that the Board approved the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 2307
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Little Falls – Budget Review (B25-3-9)
… – pdf] Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s … The purpose of our review was to complete an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Dunkirk – Budget Review (B25-1-8)
… budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; … Key Findings The lack of complete, accurate, and current accounting and financial records significantly limited our … year; the 2024 Annual Financial Report was due April 30, 2025. The most recent available independent audited financial …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Evergreen Charter School – Credit Card Purchases (2024M-143)
… or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling … will help the Board and School officials improve oversight of credit card purchases. School officials disagreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143SUNY Bulletin No. SU-377
… Effective Dates: Administration paychecks dated August 13, 2025. OSC Actions: OSC will automatically process deduction … cancellations, and/or changes in a biweekly file. Agency update access is not available for this deduction. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-377-new-voluntary-insurance-deduction-code-508-employeesState Agencies Bulletin No. 1349
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific & … contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association … (CSEA) and the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outSUNY Bulletin No. SU-383
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the 2025 UUP Discretionary Increases. Affected … for UUP BU 08 employees. Payment of the increases is at the discretion of the Campus President and may be made … The purpose of this bulletin is to provide instructions to agencies for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesProblem Gambling Treatment Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) has sufficient treatment … systems, with approximately 1,600 prevention, treatment, and recovery programs, including, as of 2005, problem … programs, six inpatient Addiction Treatment Centers, and the Queens Center for Excellence, which provides …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfVirtual Currency Licensing (2022-S-18) 180-Day Response
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18-response.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfVirtual Currency Licensing (2022-S-18)
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdf