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Red Hook Central School District – Inventories (2023M-133)
… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSaratoga Springs City School District – Procurement (2023M-25)
… – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Bethpage Public Library – Procurement (2019M-219)
… (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … policies. Key Findings The Board did not ensure goods and services were procured competitively and in accordance with … related parties. Competitive proposals for professional services are obtained on a periodic basis and that credit …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219State Agencies Bulletin No. 1664
… Police Assoc. NYSCOPBA 291 NYSCOPBA NYSCOPBA 491 NYSCOPBA NA PBA,NYSP 205 PBA, NYSP 17 - 18 DUES PBA,NYSP 469 PBA, NYSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionFranklin Square Union Free School District – Website Transparency (2025M-93)
… July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and regulations require school district officials to post certain financial and administrative information on a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Agencies Bulletin No. 572
… to transactions on the Time Entry page by OSC staff. This new report will be run from data in the PayServ system after … at (518) 474-4775. Military Stipend Earn Codes ( MSP & TSP ) may be directed to Peg Merry at (518) 474-2605. Back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOversight of New York State Forest Tax Programs (Follow-Up)
… forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 million acres, … Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. The Department of … (Department) has general oversight responsibility for the 480a Program, which is executed by its Central Office …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… M. Hoovler today announced that former Town of Bethel Tax Collector Debra Gabriel, of Bethel, pleaded guilty before … company, while claiming to also have worked full-time as a Tax Collector for Bethel. Her false claims increased her … pension benefits that she was overpaid. “Ms. Gabriel, as tax collector, was responsible for overseeing the collection …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelPublic Welfare – 2021 Financial Condition Report
… Public Assistance Recipients Increase for the First Time in Five Years Family Assistance (FA) provides up … The number of FA recipients decreased for the seventh year in a row, by less than 1 percent, bringing the … Below $5 Billion The number of recipients of Supplementary Security Income (SSI)—a State- and federally-funded program …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… to get a head start on saving for college. It’s never too early or too late to lay a foundation for a child’s future. I …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesUnified Court System Bulletin No. UCS-152
… Date(s) The Courts Buyout Incentive Payment will be made in separate checks dated October 14, 2009 and January 6, 2010 Background In an effort to achieve cash savings in Fiscal Year 2009-10, the New York State Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentUnified Court System Bulletin No. UCS-266.3
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue, and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.1
… Bulletin UCS-266.2 Purpose To provide the Unified Court System with an updated list of those unions that submit … To provide the Unified Court System with an updated list of those unions that submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payroll