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State Agencies Bulletin No. 2163
… Superintendent for Security Services 3 007978 Correction Captain 007930 Director of Cert Operations 008001 Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedPublic Posting of Certain Contracts
… – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the … Requires a public listing of certain emergency and exempted contracts which are otherwise subject to the …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… report - pdf ] Audit Objective Determine whether Otsego Northern Catskills Board of Cooperative Educational Services … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTown of Hempstead – Procurement (2022M-63)
… complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive methods when … Determine if Town of Hempstead Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of competition or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Prattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Village of Hagaman – Claims Auditing (2022M-11)
… of Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had department head approval. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Fire Island Union Free School District – Claims Auditing (2023M-114)
… report – pdf] Audit Objective Determine whether the Fire Island Union Free School District (District) Board of … Determine whether the Fire Island Union Free School Ditrict District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Copiague Union Free School District - Information Technology (2023M-150)
… (District) officials properly managed nonstudent network user accounts and financial software access controls. Key … officials did not properly manage nonstudent network user accounts and financial software access controls. As a … that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Windsor – Financial Management (2025M-24)
… Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Gorham – Procurement (2024M-7)
… and good business practices. As a result, there is an increased risk that the Town paid more than necessary …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7City of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … anticipation note (BAN) and revenue anticipation note (RAN) interest could be underestimated. Under the proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Town of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14City of Yonkers – Budget Review (B20-6-4)
… of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Agencies Bulletin No. 1753
… State Loans 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefing