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Monsey Fire District – Board Oversight (2020M-62)
… the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Liverpool Central School District – Information Technology Assets (2020M-59)
… Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure that information technology (IT) assets are safeguarded. Key Findings District officials did … in 2003. District officials cannot be assured that IT assets are adequately accounted for and protected from loss, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Canton - Compensation and Benefits (2018M-159)
… referendum requirements. Set the salary or hourly wage of all officers and employees. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Town of Yorktown - Information Technology (2020M-16)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive … backup procedures and offsite storage, and communicate the plan to officials and employees. District officials …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … for services provided to eligible students. Key Findings The District lacked adequate procedures to ensure Medicaid … $25,004. Had these services been appropriately claimed, the District could have realized revenues totaling $12,502. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Pleasant Valley – Financial Management (2024M-158)
… complete report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) … budgets and properly managed reserve funds. Key Findings The Board did not develop realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating surpluses and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lyme Central School District – Financial Management (2024M-87)
… 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the Internal …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107SUNY Bulletin No. SU-55
… Bargaining Unit 28 Effective Date Immediately OSC Actions None Agency Actions Notify affected employees. OSC has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeDiNapoli: Better Oversight Needed at Homeless Shelters
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the … risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory … bugs and vermin, exposed wiring, water damage, missing smoke detectors, expired or uncharged fire extinguishers, and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Agencies Bulletin No. 325
… addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are … includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the … contact their local post office. Inform employees that: A bar code address is not simply a zip code + 4 digit address. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… Purpose This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational … System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable … File should use the same data elements as shown above in the Time Entry On-Line Instructions. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… assistance benefit during the 2001 calendar year Tax Rules The tax rules governing employer-provided educational assistance … job, title or pay rate. The following chart recaps the tax rules as described above: Type/Level of Benefit Excludable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 238
… direct deposit and the employee's check may be held by OSC pending a final resolution. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsState Agencies Bulletin No. 827
… work on Interstate routes within New York State or any NYS highway routes or parkway systems. The assignment … for employees whose status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the … Health HIBTSP Special Before Tax Health Adj Undeliverable Checks Inactive employees may be eligible for a payment as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sad