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York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District (District) officials ensured network access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/york-central-school-district-2022-93.pdfActualización: El DREAM Act del Estado de Nueva York
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas para residentes a los estudiantes universitarios
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2014-es.pdfPrevalencia y costo delasma en el Estado de Nueva York
El asma es un problema grave de salud pública en el Estado de Nueva York y a nivel nacional.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-asthma-2014-spanish.pdfWilliam Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Treasurer did not keep complete and accurate financial reports, perform bank reconciliations and file required reports with OSC. Key Recommendations Take appropriate action … Maintain complete and accurate financial records and reports, perform bank reconciliations and file all financial …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Treasurer, receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were supported. … all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … Course settlement reports we reviewed were inaccurate. When collections are not recorded, deposited, remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Division of Housing and Community Renewal Bulletin No. DH-49
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 0510 Background Chapter 49 of the Laws of 2008 implements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuUnified Court System Bulletin No. UCS-206
To inform agencies of OSCs automatic processing of the October 2014 Salary Increase Bargaining Units 87 86 88 CT and provide instructions for payments not
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctXIV.5 Employee Award Programs – XIV. Special Procedures
… authorized in statute. Business units should contact their payroll officer for proper reporting of a taxable award. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOversight of State Contracts - Chart 2c (2024)
Oversight of State Contracts - Chart 2c (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-2c.csvDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdfMarch Spending Information on State Agencies 3-31-24
March Spending Information on State Agencies 3-31-24
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-download-03-31-24.xlsxNovember Spending Information on State Agencies 101-30-23
November Spending Information on State Agencies 101-30-23
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-download-11-30-23.xlsx