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Fonda-Fultonville Central School District – Payroll (2015M-118)
… purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Chesterfield – Town Clerk (2024M-110)
… analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mGraded Rates – Contribution Stabilization Program
… year. Fiscal Year End System Average Rate, Excluding GTLI Contribution Stabilization Program Graded Rate System Average … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesSelected Aspects of the Dam Safety Program (Follow-Up)
… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Wales – Financial Management (2017M-32)
… 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Panama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… [read complete report – pdf] Audit Objective Determine whether the Seneca County … of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). … that we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … City officials could consider taking additional steps to increase physical accessibility at selected City facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 171 components …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141CUNY Bulletin No. CU-279
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants … explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the program. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities