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State Agencies Bulletin No. 2401
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2026 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … control weaknesses, which we communicated confidentially to officials. As a result, compromised accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Tupper Lake Central School District – Records and Reports (2021M-14)
… oversight was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Properly account …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Village of Port Jefferson – Justice Court Operations (2020M-56)
… to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … oversight of Court operations. As a result, errors and irregularities were found in the Court’s records: The … to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Newark Valley Central School District – Procurement (2022M-60)
… of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a … when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Saranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Central Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As … The District’s surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Village of Ocean Beach – Credit Card Usage (2022M-206)
… $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountHannibal Fire Company – Misappropriation of Funds (2023M-59)
… basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over … over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company credit card to … audit, we learned the former Treasurer was deceased. As a result, we did not refer this matter to law enforcement. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59City of Salamanca – Employee Benefits (2023M-96)
… Determine whether City of Salamanca (City) separation payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments were not properly authorized, adequately supported … This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to … with raised lettering and Braille. 20 components at the Grand Island Memorial Library (Library) such as accessible … Assess whether Town of Grand Island Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44