Search
Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… allowances by 18 days. Five employees were overpaid 55 days totaling $7,154. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyCaledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65South Country Central School District – Enhanced Budget Review (B26-7-4)
… and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the South Country … the District will need to borrow $6 million to balance the 2026-27 budget. While deficit financing can provide immediate …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4State Agencies Bulletin No. 1037
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … of determining tax withholdings. This is because the IRS considers the employee to have had the use and benefit of … allow agencies and OSC to change all existing overpayment records to the new earnings codes. By December 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Agencies Bulletin No. 170
… Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: … Code: Applicable earn code Effective Date (inner scroll bar): Last date employee was eligible for earnings Annual … adjustment earn code Effective Date (inner scroll bar): Date adjustment starts Earnings: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorEastport Fire District – Procurement (2025M-50)
… Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – … (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Town of Cohocton – Procurement (2025M-13)
… (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? … often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster … competition in accordance with the Town’s procurement policy, statutory requirements or good business practices and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board … management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a relative, a double … controls over selected financial activities to properly account for and safeguard Town funds …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Taconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155DiNapoli: Better Oversight Needed at Homeless Shelters
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … not being completed on a timely basis or, in some cases, at all. Auditors identified discrepancies between the list of … cooperation that led to delays in receiving information, scheduling meetings and performing shelter site visits. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these … To inform agencies of new procedures regarding withholding of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … dated January 14, 2010 Background Pursuant to a Memorandum of Understanding between the NYS Education Department and … To inform agencies of the new Additional Pay Earnings codes and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blind