Search
State Agencies Bulletin No. 2231
… application. Those queries will be run against a near real-time environment in the background of the system so …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79State Comptroller DiNapoli Releases Municipal & School Audits
… and deposit all money as required and allowed a member to handle hall rental revenue. Border City Fire District – … bylaws. Certain officers hindered the treasurer’s ability to perform his fiscal responsibilities by designating … The claims auditor did not properly audit all claims prior to payment. Of the 2,943 claims totaling $23.7 million, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 492
… settled their contracts for 2003-2007. Special handling is required because of this discrepancy. The salary of an … units that exist in an employee's record. Therefore, it is necessary to insure that the General Salary Increase from the settled bargaining unit is not included in any rows added to the Job Data page when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsEstablishing the Standard Work Day – Legacy Reporting
… Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs can be as few as six hours per day (for … only have part-time employees in that title or the title is vacant. You may establish different SWDs for different … Elected and Appointed Officials form (RS2417-A) . ( Here is an example. ) For more information, including how to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire protection services for the Town of Southport, in … Pine City Volunteer Fire Department Inc Financial Activities 2017M140 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Lynbrook Union Free School District – Special Programs (2016M-45)
… 2015. Background The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The … operates seven schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. … all money collected for the driver’s education program is deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Portland – Water Operations (2017M-45)
… use. Ensure that water rents, penalties and other revenues cover the cost of operation and maintenance for each water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Clayville Board Oversight 2015M115 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Sodus Center Fire Department – Financial Activities (2016M-424)
… 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We … Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Farmingdale Union Free School District – Payroll (2024M-22)
… overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. … certain aspects of our report and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Oppenheim – Town Clerk Operations (2014M-248)
… through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is governed by an elected five-member Town Board. Budgeted … transactions when no other form of adequate documentation is available. Deposit all moneys intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Dryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106