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Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Greenport Union Free School District - Bank Reconciliations (2019M-161)
… bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected … bank reconciliations are reviewed monthly. Ensure that the recorded cash balances at month-end accurately reflect the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Crown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Westchester Community College – Fixed Assets (2017M-78)
… 1, 2015 through March 8, 2017. Background Westchester Community College is a two-year college sponsored by … Westchester Community College Fixed Assets 2017M78 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Scio Central School District – Payroll (2017M-10)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … for the 2016-17 fiscal year total approximately $10.3 million. Key Findings The Board has not adopted written … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Guilderland Central School District – Cash Disbursements (2017M-29)
Guilderland Central School District Cash Disbursements 2017M29
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Tioga Central School District – Financial Condition (2015M-168)
… Establish structurally balanced budgets with tax levies that equal the difference between recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168State Agencies Bulletin No. 2054
… and Safety Incentive Program Payment will be addressed in a future bulletin. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry a firearm; and Successfully …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Town of Fort Covington - Justice Court Operations (2018M-234)
… timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… on the District’s financial server was adequately protected from unauthorized access, use and loss. Key … did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… procedures. District officials did not provide IT security awareness training for District employees. In addition, … computerized assets and data. Provide periodic IT security awareness training to personnel who use IT resources. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … approximately $29.2 million. Key Finding BOCES officials have established adequate procedures over the claims processing function to ensure that claims were adequately documented and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditAlbany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… 15-day waiting period before a public employee’s service retirement can take effect. DiNapoli requested the Executive … the existing law, members of the New York State and Local Employees Retirement System (NYSLRS) must wait 15 days before … since the decision is irrevocable. If members of the Employees Retirement System were to die before the period was …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York … P DiNapoli announced the indictment of a 53yearold Texas woman for allegedly stealing more than $65000 in New York …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… York state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than … with reporting requirements to provide greater clarity on how funds are being spent and why spending from many funds is …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… Did Middlesex Hose Company Company officials ensure that fundraising collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148