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Rondout Valley Central School District – Fixed Assets (2023M-36)
… corrective action. 1 District officials stated that the valuations included in their inventory records corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … at the Town Hall, such as carpets or mats at entrances and interior spaces securely attached to minimize tripping hazards and interior office signs with raised lettering and Braille. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… used by the Board and District officials to make financial decisions was accurate and complete. We also determined that … information to help ensure they could make informed decisions relating to District operations. As a result: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… [read complete report – pdf] Audit Objective Determine whether the Amani … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Fairview Fire District – Procurement and Claims Audit (2025M-75)
… in a costeffective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. We attribute these findings to … not seek competition or document the competitive process for 11 other purchases totaling $178,347 out of 18 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Wyandanch Union Free School District – Budget Review (B21-7-1)
The purpose of our budget review was to provide an independent evaluation of the proposed 202122 budget
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli: Local Sales Tax Collections Up Slightly in May
… of 57) counties experienced some year-over-year decline. Franklin County had the largest decline at 11.4%. Rockland …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by … said. “October’s increase marked the fourth straight month of overall growth between 2% and 4%. A return to … estimates of what each municipality is due. In the third month of each calendar year quarter, these distributions are …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearUnified Court System Bulletin No. UCS-103
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for a service retirement benefit when you reach age 55 and have five or more years of service credit under this … with a full benefit at age 62, or between the ages of 55 and 62 with a reduced benefit. 1 Regardless of tier, if … shown below: Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 Filing Your …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… attempted tampering with public records, an E felony, in St. Lawrence County Court, after an audit and investigation by … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about … (2012-S-18) State Education Department: All Services for Kids, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCollege of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks … associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsInspecting Highway Bridges and Repairing Defects
… York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate action (i.e., … and DOT was not always notified of red flags within one week, as required. The initial evaluations and plans of … bridges on time and report the red flags to DOT within one week, as required. Ensure the initial evaluation and plan of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsContract Advisory No. 26
… department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet the requirements of section two hundred …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsOversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … expenditures. The Board and District officials: On average, annually over estimated appropriations by $18 … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49