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Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … fiscal year AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Restitution Payments (2021-MS-2)
… complete report - pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] … Key Findings Department officials must do more to ensure victims receive court ordered restitution. Our … account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees used at least $5,365 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Dryden Central School District – Information Technology (2020M-106)
… PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with current technology changes, … and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate written … the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Center Moriches Union Free School District – Payroll (2024M-155)
… payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings … payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets … payroll payments to employees for tutoring covering classes chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… a parent bonding with a newborn or someone looking after a sick family member, without losing their income,” DiNapoli … workers are aware of the benefits and the employment and health insurance protections that come with it. No one should … in over four years by Jan. 1, 2021. Analysis Economic and Policy Insights – New York’s Paid Family Leave Program Track …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they … The agency must complete the receiving processes timely to establish what was received, the quantity or amount … The purpose of this section is to provide guidance to ensure that agencies receive the goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 2445
… with Division of the Budget Policy and Reporting Manual Items B-0300 and B-300A, issued June 26, 2026, maintenance rates have been updated. Note: Items B-0300 … in Item s B-0300 and B-0300A are effective as of June 26, 2026. OSC Actions: OSC has created Control-D report NBEN725 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2445-change-maintenance-rates-employee-housing-and-mealsUnified Court System Bulletin No. UCS-328
… processing of the April 2022 and April 2023 Location Pay and Location Pay Mid-Hudson Increases. Affected Employees : Eligible … SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2022 and April 1, 2023 for employees … processing of the April 2022 and April 2023 Location Pay and Location Pay MidHudson Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemEDSS - Glossary of Terms
… message the state agency needs to relay to OSC that is not covered in any other field. Dates Start Date The anticipated … Example: If the original approved OSC procurement total was $3 million, and the state agency would like to … current amendment amount is $400,000. Grant Procurement Total (sum of all contracts awarded including renewals) The …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 88-45
… that capital notes may be issued by any municipality, school district or district corporation to finance all or …
https://www.osc.ny.gov/legal-opinions/opinion-88-45KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency … There were no recommendations as a result of this audit. School officials generally agreed with our report. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Lackawanna City School District - Contractual Services (2019M-23)
… whether payments for contractual services were accurate and supported. Key Findings Board-approved contracts or … payment from service providers are sufficiently itemized and properly supported. Require service providers to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Poughkeepsie City School District - Budgeting (2018M-226)
… trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Byram Hills Central School District - Fixed Assets (2019M-153)
… for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling … officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets identified in this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Richfield Springs Central School District - Fixed Assets (2019M-140)
… and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being followed. … and update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are … are Board-approved, sufficiently supported with adequate disposal documentation and reported to the Board according to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140