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New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Medina Central School District – Reserve Funds (2014M-155)
… to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… have not addressed the conflicting duties regarding the payroll access rights adequately. The District Treasurer and … of the School Business Administration had not reviewed the payroll clerk’s access rights after the completion of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessOpinion 2005-3
… -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) … is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used … building or facility available to the public where motor vehicles are parked or stored, with or without fee or charge …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434CUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for … the Professional Staff Congress/CUNY contains a provision to pay appropriate compensation for Department Chairpersons working the Summer. Pursuant to an additional settlement agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsCUNY Bulletin No. CU-388
… Purpose To notify CUNY agencies of the modified eligibility for Deduction Code 300, MetLife … This bulletin notifies CUNY agencies of the modified eligibility for Deduction Code 300 MetLife …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… totaled approximately $28,000. Key Findings The bylaws do not specify who is responsible for approving bills for … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. Not all disbursements were paid according to Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Monitoring of Select Programs
… Contrary to its own program instructions, NYSOFA did not make allocation adjustments for those AAAs that did not spend …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State … the Business Unit should address all of the reasons the voucher was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… posts to better ensure the safety of passengers, contract workers, and other Metro-North employees when trains stop at … Metropolitan Transportation Authority - Long Island Rail Road: Overtime and Other Time and Attendance Matters …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0CUNY Bulletin No. CU-464
… (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May … 31 $328.00 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from December 1 to May 31 … Campus Security Assistant (full-time) Be in Active pay status for at least 100 working days from December 1 to May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-464-june-2013-uniform-allowance-paymentX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State … create contracts purchase requisitions purchase orders and in general process voucher payments in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but … Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient because of dedicated and … lost 7.7% (6,150) of jobs gained the decade prior due to COVID, the South Bronx added 4,679 jobs in 2022, while new …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Agencies Bulletin No. 1655
… Purpose To inform agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for … chartfield strings will be lapsing on the above date and will no longer be available for payroll charges. … before June 21st for the Institution check dated 7/5/2018 and the Administration check dated 7/11/2018 to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Town of Pound Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment. Key Findings … the Town of Pound Ridge Town Board Board procured goods and services in accordance with Board policy and applicable …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103