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South Kortright Central School District – Claims Audit (2023M-69)
… Determine whether the South Kortright Central School District (District) Board of Education (Board) and District … Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of German – Supervisor’s Records and Reports (2023M-54)
… (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not annually provide accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: … three school years, the Board approved Wayne Highlands NRT rates that were less than the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Clifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … Ensure that an individual independent of the billing process reviews the billing registers and exception …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Village of Clayton – Claims Auditing (2021M-81)
… but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not … claims are presented to and approved by the Board before payments are approved. Update procurement policy to comply …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Tioga – Long-Term Planning (2022M-181)
… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest … funding reserves for the Town’s capital project and highway capital equipment needs. The Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … District Board and District officials procured natural gas at the most favorable terms and in the best interest of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… from the Town, has been sentenced to serve six months in jail and five years of probation. As part of Burlew's … 2007," Comptroller DiNapoli said. "Today, he's headed to jail. His sentencing marks another warning: those who steal … a clear message that those who steal from taxpayers risk jail time and paying full restitution for money they have …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… from the Town, has been sentenced to serve six months in jail and five years of probation. As part of Burlew's … 2007," Comptroller DiNapoli said. "Today, he's headed to jail. His sentencing marks another warning: those who steal … a clear message that those who steal from taxpayers risk jail time and paying full restitution for money they have …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedCUNY Bulletin No. CU-770
… The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: CUNY … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changesArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingSUNY Bulletin No. SU-199
… Purpose To provide agency instructions for processing the 2013 Discretionary Award. Affected Employees Employees in the State University Professional Services Negotiating Unit (PSNU) – BU08 who meet the eligibility criteria and are selected by the campus … To provide agency instructions for processing the 2013 Discretionary Award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedCUNY Bulletin No. CU-733
… rates effective 09/25/2020, 03/17/2021, and 11/01/2021 plus future dated increases effective 03/17/2022 and … is needed, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies … Deductions All general deductions for employees with payroll status of Terminated, Retired, or Deceased will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesCUNY Bulletin No. CU-736
… Painter. This determination covers the period November 25, 2017, through June 24, 2021. The agreement, as summarized in … retroactive increases to the hourly rates effective 11/25/2017, 11/25/2018, and 12/25/2019 as contained in the attached … for Painters and Supervisor Painters are effective 11/25/2017, 11/25/2018, and 12/25/2019. Transactions to process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateVillage of Suffern – Budget Review (B19-6-3)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… January 2019 through December 2022. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Accounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to … feature in SFS must continue to retain hard copy originals as the documents of record unless certified to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfs