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Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … 2007 to January 2020. Developed methods to determine who is using each shared user account at a given time. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Lyons Central School District – Payroll 2022M-71
… ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two … one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Irvington Union Free School District – Fixed Assets (2022M-89)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed … These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Groton – Highway Department Asset Accountability (2022M-117)
… [read complete report – pdf] Audit Objective Determine whether the Town of … in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… School District (District) officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userTown of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
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)
… Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
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)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
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)
… activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage … expenditures totaling $3,496 in the grant reimbursement applications. As a result, the Town received less funding …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 799
… Affected Employees Eligible employees in Bargaining Units 03 and 04 Effective Date(s) This payment will be included in … service in an eligible title during the Fiscal Year 2007-08 and be Active on the payroll October 3, 2007 … above. Agencies should refer to the memorandum dated 2/20/08 from the Governor’s Office of Employee Relations for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/799-2007-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 853
… Affected Employees Eligible employees in Bargaining Units 03 and 04 Effective Date(s) The Governor’s Office of Employee … above. Agencies should refer to the memorandum dated 10/17/08 from the Governor’s Office of Employee Relations for a … agencies. Agencies should refer to the memorandum dated 10/17/08 from the Governor’s Office of Employee Relations for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 516
… in Bargaining Unit 03 for at least nine (9) continuous months and half-time or more. Eligible employees who were on … eligible employees who work at least twenty (20) hours per week are entitled to a Uniform Maintenance Allowance of … an eligible title on October 1, 2003; and have completed six (6) months of service in an eligible title during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03State Agencies Bulletin No. 1715
… for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … only.) Social Security & Medicare Wage Base and Tax Rate Information The Social Security wage base limit for 2019 … of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Unified Court System Bulletin No. UCS-267
… for the following earnings codes with the October 2018 rate. If a row with an effective date of 10/04/2018 already … will be updated on the existing row with the October 2018 rate, provided the employee remains eligible. Earnings Code Description October 2018 Rate LOC Location Pay $4,100 LMH Location Mid-Hudson $2,050 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… $60,000 from the Society and $29,000 from the Town. In May 2025, the Clerk pleaded guilty to felony grand larceny in the … of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92