Search
Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Online Services
… We offer a growing list of secure Online Services for … We offer a growing list of secure Online Services for …
https://www.osc.ny.gov/online-servicesState Agencies Bulletin No. 829
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, … employees who work 8 hour days and are paid 1,520 straight time hours during a fiscal year are entitled to a lump sum … To inform agencies of new Time Entry codes and procedures for the payment of Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, … employees who work 8 hour days and are paid 1,520 straight time hours during a fiscal year are entitled to a lump sum … To inform agencies of new Time Entry codes and procedures for the payment of Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLehman College – Controls Over Bank Accounts
… 2013 through December 4, 2014, CUNY reported 336 active or closed bank accounts, including 14 at Lehman. In addition, … entities. Six of Lehman’s accounts were opened or closed after CUNY’s bank authorization policy was established …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 920
… eligibility as described below Background Pursuant to a side letter to the 2007-2011 Agreement between the State of … Criteria The PEF 2007-2011 contract includes a GOER side letter stating that certain employees with Peace Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform … To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsVillage of Addison – Payroll (2024M-12)
… [read complete report – pdf] Audit Objective Determine whether the Village … Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 2011-1
… including, but not limited to, the individuals' salary, workers' compensation premiums, social security …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Agencies Bulletin No. 1348
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2014. Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2013 through October 31, 2014 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOn-Time Performance
… operates one train line between Tottenville and the St. George Terminal, where customers can connect with the Staten …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 97-17
… authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … to complete and file an annual financial disclosure form promulgated by the county. You ask whether a county may … to complete and file an annual financial disclosure form promulgated by the county. If not, you ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Controls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTuition Assistance Program – DeVry College
… certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry … at DeVry’s New York campuses. TAP is an entitlement program designed to provide funds for paying tuition costs to … Related Audits/Reports of Interest Tuition Assistance Program - New York Career Institute (2013-T-1) Tuition …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES … and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOnTECH Charter High School - Information Technology (2023M-71)
… Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Investing in New York
… Managed by Hamilton Lane, and other investors include TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/common-retirement-fund/investing-new-york