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Town of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Salem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and … period totaling approximately $182,000 disclosed that District officials lacked adequate evidence to show they … thresholds and distribute to the appropriate personnel. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Hyde Park Central School District - Fixed Assets (2019M-103)
… and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed … agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not … inventory list. Key Recommendations The Board should adopt a comprehensive policy that includes threshold amounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… [ read complete report - pdf ] Audit Objective Determine whether … on the inventory list. The Board did not approve the disposal of 28 of the 35 assets we examined. The disposal of District assets requires Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Nyack Union Free School District – Network User Accounts (2021M-113)
… complete report - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials … Determine whether Nyack Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Chester Union Free School District – Information Technology (2021M-107)
… - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed … Determine whether Chester Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Tonawanda City School District - Procurement (2023M-108)
… officials used a competitive process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District … officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Dolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175West Genesee Central School District - Capital Assets (2023M-128)
… complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only updated … stolen items. Of the 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost over …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former Clerk-Treasurer (see …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Pendleton – Capital Projects (2024M-72)
… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases … totaling $165,747, which were subject to the Policy. Four contracts for public works purchases totaling $31,689. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Lewis County – Purchase Cards (2024M-41)
… saved approximately $4,800 in travel expenses and sales tax. Additionally, the third-party purchase card vendor …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99City of Salamanca – Employee Benefits (2023M-96)
… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96SUNY Bulletin No. SU-279
… effective date of 09/01/2019. The Action/Reason PAY (Pay Rate Change)/FAC (Factor Change) will be used. Additional Pay … calculate the amount that will appear in the Compensation Rate Field on Job. The factor will also be used to calculate … amount that is calculated based on an employee’s biweekly rate of pay (ex: RGS ). Questions Questions about this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyUnified Court System Bulletin No. UCS-46
… Purpose To notify agencies of OSC's automatic Uniform Allowance processing and to … payment Background Information Chapters 69, 70, and 71 of the Laws of 2000, which implement agreements between the State and … To notify agencies of OSCs automatic Uniform Allowance processing and to explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-payment