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Weedsport Central School District – Payroll (2021M-179)
… Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation. Key Findings … Certain compensation paid to District administrators and business office personnel was inaccurate and/or did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Lansing – Information Technology (2022M-66)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly supported and for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key Findings We determined that Town … extent possible, maintain documentation to help support and justify the decision to include a severance payment …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Solon - Financial Management (2018M-233)
… Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key … if the Board established a fund balance reserve policy and longterm plans to address Towns operational and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Elwood Union Free School District - Claims Auditing (2019M-31)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to … $414,749 of the 1,104 claims paid during our audit and found that the control procedures were followed for the … were adequately documented were for appropriate purposes and were properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Wainscott Common School District - Claims Auditing (2018M-240)
… Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no evidence … supported, that the correct quantities were received and prices charged and that the goods/services purchased were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Bay Shore Union Free School District - Procurement (2018M-212)
… officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Syracuse City School District – Information Technology (2025M-129)
… adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan? … district officials must manage network user accounts and create IT contingency plans to help protect personal, … adequately manage nonstudent network user accounts and develop and adopt an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129City of Mechanicville – Procurement (2025M-60)
… Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices? Audit Period January 1, 2022 – … Area One of the best methods for helping ensure that goods and services are acquired in a cost-effective manner is to …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Agencies Bulletin No. 1160
… explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not … which will implement the agreement between New York State and NYSCOPBA (BU21) and provides for the payments described … To explain OSCs automatic processing of the General Salary and other Increases and to provide agencies with instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andTown of Ripley – Town Clerk Collections (2024M-139)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Fairview Fire District – Financial Operations (2024M-138)
… District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and oversee … Fire District District Board of Fire Commissioners Board and officials properly managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cooperstown Central School District – Financial Management (2024M-65)
… School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed the Districts fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Message from the Comptroller – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOperational Advisory No. 12
… : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 … updated Guide to Financial Operations Sections that define and reference Obligation, Accounting and Budget Dates in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesUnified Court System Bulletin No. UCS-76
… of the 2003 Factor Change Adjustment payment for Judges and provide agencies with additional information and procedures pertaining to this adjustment. Affected … during the period March 27, 2003 through December 31, 2003 and have a Pay Basis Code of CAL Effective Date(s) Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesParticipation in the Program – Contribution Stabilization Program
… complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to … are treated separately. Please read the information on the How the Program Works page carefully before you submit a form … will need to complete the Termination Request form . Forms can be submitted by: Email as an attachment to …
https://www.osc.ny.gov/retirement/employers/csp/participation-programVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand … ClerkTreasurer properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86