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State Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Port Washington Union Free School District – Payroll (2025M-38)
… report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fTown of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in … The purpose of our review was to assess the Town of Daytons Town progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fNew Hartford Central School District – Payroll (2021M-149)
… accurately paid employees’ salary and wages. Key Findings Our audit found that District officials accurately paid $3.1 … the payroll clerk’s work. District officials agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… value for this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the … surplus property. District officials generally agreed with our recommendation and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Bethpage Public Library – Procurement (2019M-219)
… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Henrietta Fire District – Financial Condition (2021M-27)
… (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial condition and presented budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Machias – Supervisor’s Financial Duties (2021M-98)
Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andPompey Hill Fire District – Financial Management (2021M-136)
… Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Cooperative Educational Services (BOCES) officials ensured the third-party administrator (administrator) returned forfeited funds from … program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … ClintonEssexWarrenWashington BOCES officials ensured the thirdparty administrator returned forfeited funds from …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Trumansburg Central School District – Procurement (2022M-13)
… officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not … that goods and services were procured in the best interest of the taxpayers. The Board of Education (Board) did not implement the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Moriches Union Free School District’s (District) Board of Education (Board) and Superintendent effectively managed … has continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3 percent of the next year’s budget, exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Corning – Procurement (2020M-93)
Determine whether the Town of Corning Town officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93