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State Police Bulletin No. SP-88
… of 2005 which implements the Arbitration Award between New York State and the Police Benevolent Association that … are appointed or returned to BU17: Base Salary Increase New Salary Schedules are in effect for BU17 ( Attachment ). … salary. Expanded Duty Pay (DUT) Legislation provides for a new additional salary factor, Expanded Duty Pay ( DUT ), for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Copiague Fire District – Credit Card Purchases (2019M-98)
… totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps … timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 students we identified were likely Medicaid-eligible. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Rochester City School District – Budget Review (B20-2-5)
… State Monitor [2] installed in the District by the New York State Education Department pursuant to language …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5SUNY Bulletin No. SU-344
… provide agency instructions for processing the 2023 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2023 are affected. Effective Dates: … position and will continue to be paid. Agency Actions - Summer Session Payment Procedures: Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsState Agencies Bulletin No. 2143
… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an annual allowance. In addition, a memorandum dated 06/02/2023 from the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 433
… in response to the new Extended Out-of-Title Agency Protocol issued by the Governor's Office of Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesValley Stream Central High School District – Capital Assets (2025M-16)
… assets could not be traced with certainty to sale and destruction records due to a variety of missing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the Citys proposed budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Objective Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner. … to properly monitor the Village’s financial condition and operations. The former and current Clerk-Treasurer did …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … The District did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… Objective Determine whether District officials sought competition for the purchase of good and services not subject … Key Findings District officials did not always seek competition for purchases that are not subject to competitive … her procurement duties. Officials did not always seek competition for professional services. No competition was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … the audit period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and ensure that all proper documentation is maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211