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Valhalla Union Free School District – Network User Accounts (2022M-26)

… Determine whether Valhalla Union Free School District District officials adequately managed network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Town of Tioga – Long-Term Planning (2022M-181)

… half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of equipment that required repairs or alterations which may impact employee safety. The New York State Department of Transportation …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… has failed to do so. The Board relied on the developer’s consultants to prepare grant applications on its behalf and … to monitor the project, but it did not review the consultants’ work. Key Recommendations Provide more oversight …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

Port Washington Union Free School District – Payroll (2025M-38)

… we examined was accurate. Therefore, this report does not contain recommendations. We conducted this audit pursuant …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… and District officials effectively managed the District’s financial condition. Key Findings District officials reduced … and District officials effectively managed the Districts financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m

East Irondequoit Central School District - Financial Management (2019M-28)

… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Town of Canton - Compensation and Benefits (2018M-159)

… compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for … property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… and reconciled. The President and Executive Committee did not provide adequate oversight to ensure the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Department of Transportation Bulletin No. DOT-9

… CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payments may be submitted … dated December 13, 2006 Background Pursuant to Article 51 of the CSEA Operational Services Unit Agreement, employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-season

Department of Transportation Bulletin No. DOT-11

… Operational Services Unit Agreement, employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Agency Actions The agency must … the Time Entry page as follows: Earnings Begin Date: 11/15/07 Earnings End Date: 11/15/07 Earn Code: SHL Unit: 1 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-11-2007-shift-lump-sum-payment-winter-maintenance-season

Department of Transportation Bulletin No. DOT-13

… Purpose To provide agency procedures for processing payments. … 17L, paychecks dated December 10, 2008 Background Pursuant to Article 51 of the CSEA Operational Services Unit Agreement, employees assigned to winter maintenance shifts which require them to change …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-13-2008-shift-lump-sum-payment-winter-maintenance-season

Department of Transportation Bulletin No. DOT-17

… Purpose To provide agency procedures for processing payments. … in the Department of Transportation Background Pursuant to Article 51 of the CSEA Operational Services Unit Agreement, employees assigned to winter maintenance shifts which require them to change …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-17-2010-shift-lump-sum-payment-winter-maintenance-season

Department of Transportation Bulletin No. DOT-19

… Purpose To provide agency procedures for processing payments. … Period 17L, paychecks dated 12/7/11 Background Pursuant to Article 51 of the CSEA Operational Services Unit Agreement, employees assigned to winter maintenance shifts which require them to change …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-19-2011-shift-lump-sum-payment-winter-maintenance-season