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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Addison – Board Oversight (2024M-8)
… perform an effective claims audit or annually audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that educate … $103.7 million. Key Findings By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring … analysis to determine whether adding the position of Chief Operating Officer/Deputy Superintendent is economical …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationMaine-Endwell Central School District – Financial Condition (2013M-49)
… appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Minetto – Financial Condition (2013M-284)
… comprises five elected Board members, is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sodus Center Fire District – Board Oversight (2017M-108)
… The Board conducted business at its meetings without a quorum of Board members in attendance. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108State Agencies Bulletin No. 2269
… Job Data page is other than 0001, 0003, 0004, 1000, 1001, 1003, 1004, 0128, 1028, 0328, 1328, 2222, 7777, 19XX, … – if the increment code on the employee’s Job Data page is 1001 or 1003 and the employee’s Anniversary Date is between … – if the increment code on the employee’s Job Data page is 1001, 1003, or 1004 and the employee’s salary is less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesSUNY Bulletin No. SU-381
… - Reporting Retroactive Adjustments Time Entry earnings codes that are submitted with an amount will not be adjusted … the agency must report the adjustment amount for earnings codes such as Extra Service Amount (Earnings Code ES2). … dues and deductions marked “No” on the Deduction Codes list published on the OSC website. Tax Information: These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseUnified Court System Bulletin No. UCS-324
… is to inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide … Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the … or greater than the maximum of their grade as of April 1, 2023; served the equivalent of 120 workdays in each fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentAnnual Audit
… Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all special funds claims into the … in total savings. For these claims in particular, Board staff members entered incorrect data in fields used to calculate …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCity of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Waterford – Board Oversight (2022M-70)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed. Did not always pay …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Cobleskill – Budgeting (2023M-138)
… by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway funds, … of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138