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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through … in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates … guidance for the procurement of professional services and of goods and services costing less than the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of Manheim in Herkimer County. The District is governed by the Board of Education which comprises seven elected … and written procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… budget complies with the property tax levy limit set by statute. Key Recommendation When adopting the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
Lockport City School District Monitoring Transportation Contracts and Costs 2015M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEast Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Albion – Financial Management (2021M-29)
… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a Justice Court … liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made 12 credit card …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… including an accessible portion of the service counter and signs with raised lettering and Braille. One component each … the Town Court, including securely attached floor mats and signs with raised lettering and Braille. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at … Town facilities. Key Findings Of the 144 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at the Town Municipal Center. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Beacon City School District – Information Technology (2023M-143)
… user accounts are additional entry points into a network and, if accessed by attackers, could potentially be … included: 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written procedures for adding, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Details About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … SGA Introduction We will be performing an audit at your organization. As a public official entrusted with handling … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.) Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… were incorrectly denied a benefit, such as a disability retirement benefit or retirement service credit, you are … Hearing Administration staff will send each applicant an email invitation. On the day of the scheduled hearing, you … entitled to the benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsState Agencies Bulletin No. 2080
… card, must be used as the Deduction Code. Authorization cards that have been modified must be returned to the … will either be a one-time donation or a continuous gift until it is changed or discontinued by the employee. … made via the authorization card will be a continuous gift until changed or discontinued by the employee. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignCUNY Bulletin No. CU-743
… by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a preliminary listing … appropriate salary and Increment Code 9999 effective 07/01/2021. Appointments Effective July 1, 2022 To allow for … and Increment Code Updates for employees who on the payment effective date: Are in a grade 980 position; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-increments