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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… $31,000 in capital assets, which included tablets, audio equipment, tools, data storage devices and a gaming …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements … payment. We reviewed 171 disbursements totaling $381,186 and determined that 34 (20 percent) totaling $30,126 were not … totaling $4,530 lacked a payment authorization date, and seven disbursements totaling $1,371 were not adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 516
… Eligible employees in Bargaining Unit 03 and 04. Effective Date(s) Administration checks dated December 1, 2004. … checks dated December 9, 2004. Background The Governor’s Office of Employee Relations has approved funding for the … to the payroll by March 31, 2004. Eligible employees on Military Stipend as a result of the September 11, 2001 events …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and remitted to the Clerk for deposit, including fees for building …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire … Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … Understanding the Audit Area A board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… Audit Objective Determine whether Chenango Forks Central School District (District) officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Adams – Justice Court Operations (2020M-163)
… Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during our audit period. However: None of the … of $1,104. The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… pdf] Audit Objective Determine whether District officials and personnel ensured that health insurance contributions … from eligible retirees were properly billed, collected and deposited.. Key Findings District officials did not … insurance contributions were properly billed, collected and deposited. Officials did not: Adequately segregate duties …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating … such as designating someone to review bank reconciliations and other supporting documentation. The Treasurer, Clerk and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did … reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have … disbursements were adequately supported properly approved and for Schoolrelated purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Brewster Central School District - Professional Services (2019M-235)
… professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … professional services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Windsor - Water Operations (2019M-210)
… used an inconsistent methodology for estimating water bills. Estimated and customer-submitted water usages used by … customers did not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered … water system infrastructure to help reduce the amount of non-revenue water. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210State Agencies Bulletin No. 1101
To inform agencies of new earnings codes and procedures for processing the 20112012 PEF Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1108
… 25L/26C Manual Set up of the D1M Additional Pay Record - Agency Employees Not Meeting Automatic Set Up Criteria … – Hourly BSA Back Salary Award EC1 Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single EP1 Extra Serv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-or