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Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… with our recommendations and initiated or indicated they plan to initiate corrective action. … Determine whether Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63New York State Fiscal Reform and Accountability Act
… of the state budget and the capital financing and program plan; to repeal section 49 of the state finance law, relating …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actState Agencies Bulletin No. 2301
… OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… with our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… is how fast information travels from the internet to the device, such as computer or smartphone. Greater download … speed is how fast information travels from the connected device to the internet. Faster upload speeds enable the user … that allows for connections to a computer or other device. In 2018, 11 percent of households with annual income …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateRecord of Activities: Elected and Appointed Officials Webinar Presentation
The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Treasurer did not receive all Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and … records by an independent public accountant, as required by law. Key Recommendations Ensure that all cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTravel Advisory No. 5
… Guide to Financial Operations (GFO) . Agencies are now required to retain documentation supporting Travel and … Expense transactions for six years. Online agencies are required to use the attachment feature in the SFS to store …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Appoint a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek … officials. Key Recommendations Appoint a Treasurer, as required, and design policies and procedures to clearly state …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Contract Advisory No. 6
… approval (or approved by the agency if OSC approval is not required). Guidance: An agency must take action when it … Chapter X for requesting a Vendor ID. Please note the required procedures differ based on the status of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… and provided for review. The Board has not filed the required Internal Revenue Service Form 990 for tax-exempt … regarding receipts and disbursements. Ensure that required forms are filed with the appropriate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… $160.4 million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the … of $25,000 are presented to the Board for approval as required by the budget transfer policy. Only use …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per … were not included in the District’s training offered to staff. Eight of the 12 recommended components of mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per … Education Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per … regulations. Only one elementary school’s instructional staff were offered mental health training. Seven of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york