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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … approximately $6.4 million. Key Findings Village officials have not adopted policies or procedures to govern budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Westerlo – Selected Financial Activities (2013M-323)
… the year. Develop a comprehensive plan to ensure that all outstanding interfund advances are repaid. Develop a … for comparison with available cash. Ensure that all bail received and disbursed is properly accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialWainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing … long-term operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … one school with approximately 640 students, is governed by an elected seven-member Board of Education. Budgeted general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through … FrankfortSchuyler Central School District Financial Management 2016M226 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226State Agencies Bulletin No. 741
… date is or should have been prior to the last row on JOB . PT/FT Indicator on a Paid Leave of Absence at less than 100% … Chg FICA Status CIC Chg IncCd/or AnnDt or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS Correct/Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedurePayroll Improvement Project Bulletin No. PIP-013
… and impacted by the Payroll Improvement Project Go Live activities. Affected Employees All agency PayServ, PS … State Payroll Online (NYSPO) users are affected. Agency Control D and CSURPS users may be affected. Background The … PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on March 10, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andState Agencies Bulletin No. 1733
… 2019 CSEA 2% Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1733-april-2019-civil-service-employees-association-csea-2-salary-increaseState Agencies Bulletin No. 1647
… 2018 CSEA 2% Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseState Agencies Bulletin No. 1648
… 2018 PEF 2% Salary Increase: *Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN, 21P or CAL who are in an NS position (Grade 600) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… to close budget gaps and how it can adjust to continued low ridership levels and shift service to meet changes in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general and highway fund balances? Audit Period December 31, 2021 – April 25, … or revenue shortfalls, enabling town officials to continue providing necessary services during times of …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… totaling $23,789 without documentation indicating that the services outlined in the rental agreement were rendered. A … that included a $288 purchase from an online data backup services vendor that may have been a duplicate. By not … totaling $23789 without documentation indicating that the services outlined in the rental agreement were rendered A c …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Overview – Divorce and Your Benefits
… as beneficiary of any pre-retirement death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement death benefit payable; A member may be required to elect a pension payment …
https://www.osc.ny.gov/retirement/members/divorce/overviewJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid … services in accordance with their individualized education programs IEPs and that the District claimed all Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andCrown Point Fire District – Board Oversight (2024M-29)
… adequately oversee the District’s financial operations. As a result, the Board cannot assure taxpayers and other … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Summit – Town Clerk (2024M-51)
… New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three … NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit fees collected on or before the … Key Recommendations Deposit and remit all fees within the required time frames. Prepare bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51