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Town of Lockport – Asphalt Millings Inventory (2025M-55)
… (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales? Audit Period … 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller gravel-size rock. … average market price, as required by the Town’s surplus asphalt millings policy (Policy).As a result, 483 tons of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Waterford - Town Clerk Collections (2018M-265)
… collections intact, in a timely manner. Maintain payment stubs and postmarked envelopes to support real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Shawangunk - Sewer District Charges (2018M-122)
… Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … Determine whether the Town properly charged the New York State Department of Corrections and Community …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Greene – Justice Court Operations (2021M-95)
… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareBrushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted … Educational Services BOCES officials properly monitored and accounted for capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mOpinion 89-44
… during which they did not preside as a village justice and during which they received no moneys for which they are … fact that he has not received any costs, fees, expenses and fines during any month to the state comptroller within … specifically requires an acting village justice to report and pay over moneys to the State Comptroller. Nonetheless, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-13
… sale of bonds must be deposited and secured in a special account, may not be commingled with other funds of the school …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2188
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … York City Board of Education Retirement System (NYCBERS) for the 2024 plan year is $20,459. Affected Employees: Tier 6 … NYCTRS, and NYCBERS are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2285
… payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 19C, paychecks dated 12/18/2024. Eligibility Criteria: Departments 04210 and 04220 … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2391
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 19C, paychecks dated 12/17/2025 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… Allowance salary and no adjustment is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/07/2022 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/06/2023 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfVirtual Currency Licensing (2022-S-18)
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdf