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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… in accordance with State law. One Justice did not perform bank reconciliations or month-end accountabilities and … legally established funds are properly authorized. Perform bank reconciliations and accountability analyses and maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … as much as $4.1 million and no amount of appropriated fund balance was used to finance operations so the District’s tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Beacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… To us, he was just the greatest father and grandfather in the world. My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses shown to our father over the … Woodbury, NY 11797. As we experienced during dad's last days, the dedicated staff of Hospice are truly a blessing and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether … January 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Albion – Financial Management (2021M-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of Albion … fund balance in the general town-wide fund by the end of 2024. The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … response. … Determine whether the Southampton Union Free School District District Board of Education Board and …
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)
Assess whether the City of Norwich City officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities
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-26Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money … more information on this topic. Updated 2021 … CostSaving Ideas Capital and Repair Reserve Funds for Town or County …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsCUNY Bulletin No. CU-433
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … job) Assignment Differentials for Security Titles (Arms, Canine, Special Assistance for Events (SAFE) Team …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected Employees … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … ). For recipients of a previously deceased employee’s payroll checks where the Next of Kin Affidavit and Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Agencies Bulletin No. 1364
… signed consent form from each affected employee to file a claim for refund on the employee’s portion of Social Security … the IRS. Agencies must also record receipt of the form in the payroll system by the established due date. Agencies … a NTAX722 should be directed to the Workers’ Compensation mail box. All other questions regarding this bulletin should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Police Bulletin No. SP-170
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-payment