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Valley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … Did Valley Stream Central High School District District officials properly monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16City of Dunkirk – Budget Review (B25-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Deficit Financing Act”) … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Copiague Fire District – Credit Card Purchases (2019M-98)
… Key Recommendations Ensure that credit card charges are adequately supported by sufficient supporting … policy. Ensure that the Board only approves purchases that are necessary and valid expenditures. Except as indicated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Village of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Lincoln - Town Clerk (2023M-31)
… with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The District did not claim … cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the District could have realized … claimed Medicaid reimbursements for all eligible Medicaid services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91SUNY Bulletin No. SU-195
To inform agencies of new earnings codes and procedures for processing the 20132014 UUP 2 Day Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… [read complete report - pdf] Audit Objective Determine if the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have … Determine if District officials established eligibility for and maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… before payment. Key Recommendations Consult with District legal counsel about the intent of the health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2418
… appear on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax Balances page. Box 2 : Gross Income The amount is the gross sum of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2307
… chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements … to the addressee will be returned 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback