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West Genesee Central School District - Capital Assets (2023M-128)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128SUNY Bulletin No. SU-225
… explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … the salary calculation will be changed to reflect the Leap Year Factor of .038251 effective 09/01/15 for CAL and … 09/01/15 to change the salary factor calculation to the Leap Year calculation for affected employees who do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calBuffalo United Charter School - Financial Management (2018M-197)
… the School received to National Heritage Academies, Inc. (NHA), which is responsible for the general management and … changes in the terms of the management agreement with NHA to gain more control over the School’s finances. Continue …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Cortlandville - Improving Private Property (2018M-219)
… inappropriately spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Village of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the … cash disbursements were properly supported audited and for valid purposes …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Roosevelt Union Free School District - Information Technology (2019M-193)
… not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Cazenovia Central School District - Information Technology (2019M-46)
… and sensitive information (PPSI) on District servers and in the financial system was adequately protected from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Warwick Valley Central School District - Professional Services (2019M-139)
… The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and … Determine whether all money held by the Justice Court are identifiable and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Hyde Park Central School District - Fixed Assets (2019M-103)
… accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and … disposed of were not removed from the master inventory list. Key Recommendations The Board should adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103State Agencies Bulletin No. 925
… approved listing. The employee must be terminated from all State agencies. The agency should review all PayServ records on the EMPLOYEE HISTORY INFO SUMMARY and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 1141
… is complete, OSC will automatically insert rows in the Job Data records to reflect the salary increases listed above for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orWallace Volunteer Fire Department – Board Oversight (2024M-125)
… auditing committee to assist with financial oversight and help mitigate the risks associated with a lack of segregation … Key Recommendations We provided 11 recommendations to help the Department’s Officers and members improve the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … represents the first time a public official in New York State surrendered their pension as a penalty for corruption …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Pendleton – Capital Projects (2024M-72)
… Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for … status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Oxford – Procurement (2024M-88)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always … works purchases totaling $31,689. Insurance coverage and engineering services totaling $188,037. Because … not ensure that the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99