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Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting … Ensure student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Village of Sylvan Beach – Board Oversight (2013M-34)

Village of Sylvan Beach Board Oversight 2013M34

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures

… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-style

Preferred Source Contracting

… subdivisions (i.e., local government agencies), and public benefit corporations are required to purchase approved … State Procurement Council (Procurement Council), a current list of the categories of commodities and services that are … a network of over 120 contract-holding preferred source member agencies and their private corporate partners, who …

https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contracting

Rensselaer County – Public Health Department Receipts (2013M-18)

Rensselaer County Public Health Department Receipts 2013M18

https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18

Eldred Central School District – Budget Review (B4-15-3)

… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Village of Liberty – Budget Review (B4-14-9)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … Village of Liberty Budget Review B4149 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

State Police Bulletin No. SP-113

… State and the Police Benevolent Association and provides for retroactive General Salary Increases and increases to … effective April 1, 2007, April 1, 2008 and April 1, 2009 for Troopers in Bargaining Unit 07 and … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-other

Village of Belmont – Water and Sewer Operations (2014M-101)

… Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 … including $451,000 for the general fund, $216,000 for the water fund and $343,000 for the sewer fund. Key Findings … officials failed to periodically compare the amount of water produced with the amount billed and were not aware of …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Village of Washingtonville – Financial Condition (2013M-346)

… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted expenditures for the 2011-12 fiscal year were approximately $3.9 million …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346

Selected Aspects of Toll Collections

… revenues, including tolls for use of the Thruway and fees charged to customers who do not settle their accounts … for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

State Agencies Bulletin No. 1920

… Purpose The purpose of this bulletin is to provide agency instructions for new … Unit (APSU) – BU31 are affected. Background Chapter 55 of the Laws of 2021 which implements the 2015-2019 Agreement between the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-police

State Agencies Bulletin No. 1364

… a prior year refund of Social Security and Medicare ta …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-tax

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … services from a Preferred Source vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

Human Resource Practices

… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed … across four colleges, a research enterprise, and a network of patient care facilities. HR develops local human … also provide guidance for ensuring the safety and security of staff, students, patients, and visitors; protecting …

https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices

State Comptroller DiNapoli Releases Municipal & School Audits

… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

The Norman Howard School – Compliance With the Reimbursable Cost Manual

To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were properly calculated adequately documented an

https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manual

Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kinderwise … Kinderwise provides preschool special education services to children with disabilities who are between three and four … information, including costs, that Kinderwise reports to SED on its annual CFR. To be eligible for reimbursement, …

https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manual