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Barker Central School District – Payroll (2023M-19)
… (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… French horn ($22,600), 1 snowplow ($6,310) and an Internet filter ($4,320). 18 fixed assets with a combined cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Police Bulletin No. SP-138
… 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Division of State Police employees … on 11/01/11. OSC Actions Expertise Pay is pensionable and included in the calculation of overtime. For eligible employees who are in Bargaining Unit 62 and in an eligible status on 11/01/11, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payState Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of … provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-147
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of … 2009 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, … competition for professional services or the submission of documentation with claims to support competition was … Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … These overpayments occurred because the calculation of the service fees included certain revenues and other fees … the supporting documentation and calculations for staff service fees to verify the proper amounts are calculated and …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… the recapture of financial assistance if businesses fall short of their performance goals. Monitor whether PILOTs are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… OILS criteria by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
County of Rockland Budget Review B61619
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Trumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178