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Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … million. Key Finding The Board and administrative staff have taken appropriate action to manage the District’s financial condition, including …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Town of Lockport – Building Permit Fee Collections (2025M-56)

… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56

State Comptroller DiNapoli Releases Municipal & School Audits

… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … Afton Central School District – Fund Balance Management (Chenango County) The board and district officials did not … Union Free School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… totaling $14,458 for water bills from the September 2022 and March 2023 billings. Town of Byron – Procurement … of Dec. 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … required annual financial reports for 2018 through 2022 were not filed. Town of Exeter – Town Clerk/Tax …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits

New York City Construction Industry Booming

… of the workers were Hispanic, African-American or Asian. While there are signs the construction boom in the …

https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-booming

Accounts Payable Advisory No. 8

… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucher

X.4.B Address – X. Guide to Vendor/Customer Management

… physical address). Each address is assigned a sequence number and consists of a street address and an associated … the vendor to the New York State Vendor Self-Service Portal webpage at … account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-address

Cortlandville Fire District – Credit Cards (2020M-57)

… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57

Town of Woodstock - Information Technology (2018M-211)

Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Town of Union Vale - Payroll (2018M-31)

… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Belleville-Henderson Central School District - Information Technology (2019M-128)

… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m

Town of Broadalbin - Records and Reports (2018M-63)

… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

State Agencies Bulletin No. 1999.1

… The Memorandum of Agreements (MOAs) between the State of New York, DOCCS, CSEA, and PEF allows DOCCS to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19991-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1986.1

… PEF 2.5 RS5 ORP SO5 Recall Standby OT CSEA Class 2.5 RA5 ORS ST2 Standby OT Adjust CSEA 2.5 RA2 SOY ST5 Standby OT … overtime payments that cannot be calculated by PayServ. Agency Actions Beginning in Institution Pay Period 19L To … beginning 11:00 pm on 11/03/2021 (Institution), the agency must submit the appropriate New 2.5x Earns Code (as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19861-pilot-program-establishing-temporary-overtime-rate-employees-certain

Red Creek Central School District – Financial Management (2020M-75)

… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop … and capital plans. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75

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