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Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
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)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Beacon City School District – Information Technology (2023M-143)
Determine whether Beacon City School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. … Determine whether the Town of …
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)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton 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 Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three …
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)
Assess whether Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities
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)
… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …
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)
… [read complete report – pdf] Audit Objective Determine whether City of … officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings … benefits. We reviewed payments and benefits totaling $1.9 million and found exceptions totaling $292,205, including …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Details About the Audit Process
… on-site examiner-in-charge or any member of our management team to request an update on the audit’s progress. Back to … your staff meeting with and otherwise assisting our audit team while still being responsible for your normal workload. … to Top The Audit Process 1. Opening Conference The audit team and auditee officials meet for the first time to discuss …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing …
https://www.osc.ny.gov/retirement/members/administrative-hearingsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State … of the date of issuance, pursuant to State Finance Law §102. Assessments 31101 Yes Business Annual assessments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Agencies Bulletin No. 2080
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment can be utilized for … Data (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter … Date for the first day of the current, unconfirmed pay period according to the Agency Submission Schedule . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignCUNY Bulletin No. CU-743
… Rate Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility criteria for one of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-714
… Basis Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility criteria for one of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… inform agencies of OSC’s automatic processing of the July 2024 Increments and provide instructions for payments not … effective 07/01/2024 and will be processed in Institution Pay Period 07C, paychecks dated 07/11/2024. Control-D Report … steps and is below the Job Rate on the applicable salary schedule, OSC will automatically insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsGASB Statement 87, Leases
Agency Guide GASB Statement 87 Lease Definitions
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesComptroller DiNapoli Releases School Audits
… his office completed audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley … , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0