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Adirondack Central School District – Information Technology (2022M-61)
… did not adopt an IT contingency plan. Therefore, a cyber incident could result in the loss of data and serious …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Frankfort – Justice Court Operations (2022M-16)
… recordkeeping software to the most current available version. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively … village stamford audit claims audit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197South Kortright Central School District – Claims Audit (2023M-69)
… (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Uniondale Union Free School District – Information Technology (2023M-61)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialConnetquot Central School District – Financial Condition (2015M-98)
… of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2013 … 30, 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Carthage Central School District – Financial Condition (2014M-138)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland … Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mState Agencies Bulletin No. 1014
… panel. Click the Non-Resident Alien; Tax Treaty/NR Data radio button in the Special Tax Withholding Status area. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsCase Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followMonitoring of Select Programs (Follow-Up)
… services offered by both programs include home-delivered meals, nutrition counseling, transportation services, and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify … for the water fund does not include appropriations for real property taxes that will be owed to local governments …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-323
… CUNY should select the appropriate reason or earn code from the informational chart. CUNY must submit the … Pay earn code, as well as an adjustment transaction if required. Pensionable earnings, with the exception of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Agencies Bulletin No. 1378
… the payment eligibility dates noted above and who returned by 09/30/13 for the 2013 payment or 09/30/14 for the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 1352
… Purpose To inform agencies of a new CONTROL-D report that identifies location pay … unit, pay basis code, and regular position location, as of the last day of the current pay period. OSC Actions In an effort to assist … To inform agencies of a new CONTROLD report that identifies location pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-report