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Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial … period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming … properly plan and provide oversight and management of the Village Hall building project. The second floor of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mState Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … the appropriate Earnings Code: Command Pay (Earnings Code COM) Earnings Code: COM Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payUtica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleUnified Court System Bulletin No. UCS-319
… 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase. Affected Employees: Employees in the … criteria on 04/01/2022 and received the 2022 SLED Payment are affected. Background: Chapter 1 of the Laws of … 2022 Unified Court System UCS Retroactive Security and Law Enforcement Differential Payment SLED increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, … Town of Junius Supervisors Records and Reports 2017M168 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Domestic Violence Awareness, Prevention, and Assistance Programs
… provided effective awareness, assistance, response to, and prevention of domestic violence. The audit covered the … the Program Domestic violence is a pervasive public health and safety issue in New York and affects individuals of all ages, genders, races, and …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 2168
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … nonresident alien employees. To ensure this requirement is met prior to the generation of 2023 Form W-2 Wage and Tax … of $280 per infraction for every information return that is filed with a missing/incorrect taxpayer identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Bethany , Bridgehampton Fire District , Town of Chester , … is being spent appropriately and effectively." Town of Bethany – Town Clerk Fees (Genesee County) The clerk did not … today announced his office completed audits of the Town of Bethany Bridgehampton Fire District Town of Chester Town of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsSchool of Professional Studies – Controls Over Bank Accounts
… The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS Foundation. Key … internal controls over bank accounts held in the school’s name. Consequently, a former CUNY SPS employee had complete … and use them to open two unauthorized bank accounts in the name of CUNY SPS. As of the end of our audit fieldwork, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Compliance With Jonathan's Law
… are required to do the following in response to any incident involving a patient receiving care and treatment: … person within 24 hours of the initial reporting of an incident; Upon request by a qualified person, promptly provide a copy of the written incident report; Offer to hold a meeting with a qualified …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawUnified Court System Bulletin No. UCS-26
… in Bargaining Unit SY represented by the New York State Supreme Court Officers Association are eligible for this new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtCUNY Bulletin No. CU-774
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2023 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-774-cuny-2023-uniform-allowance-payment-nursing-titles