Search

York Central School District – Online Banking (2016M-295)

… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Red Creek Central School District – Financial Condition (2016M-365)

… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Brighton Central School District – Separation Payments (2016M-119)

… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Lancaster Central School District – Financial Condition (2016M-101)

… in Erie County. The District, which operates seven schools with approximately 5,700 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for … transfer approval process could allow budget transfers to be made with late or no approval. The payroll clerk, … Key Recommendations Update the budget transfer policy to include a dollar threshold for budget transfer approvals. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

North Babylon Union Free School District – Online Banking (2023M-156)

… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and … receive cybersecurity awareness training. The District’s acceptable use policy (AUP) was insufficient and not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Town of Lincoln - Disbursements (2022M-198)

… were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

State Agencies Bulletin No. 1041

… the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2011 will … remain at $16,500 for 2011. An additional deferment is available to employees age 50 and over. These employees can … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011

State Agencies Bulletin No. 946

… the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2010 will … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior … $33,000 for calendar year 2010. An additional deferment is available to employees age 50 and over. These employees can …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010

State Agencies Bulletin No. 867

… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Dutchess County – Contract Monitoring (2023M-142)

… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Town of Evans – Employee Benefits (2024M-53)

… whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out … supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, … were not properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly … forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Center Moriches Union Free School District – Payroll (2024M-155)

… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

SUNY Bulletin No. SU-330

… Purpose The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic … MLS only) Total Payment for Semester If current salary is below the new part-time academic minimum salary as … and Technology Colleges $3,250 If an employee’s salary is less than the salary minimum for the employee’s campus, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnu