Search
Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fiscal Stress Monitoring System Statistics
… in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress … and villages that reported for fiscal year 2023. This report also includes trend analysis on environmental stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … data, improper transactions or the misappropriation of funds in the financial application because they did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessGreece Central School District – Procurement of Professional Services (2024M-129)
… Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Greece Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mFairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventoried and safeguarded information technology (IT) equipment. Key Findings While District officials … IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required … and investigation records as required by New York State Department of Agriculture and Markets regulations and … system in place to maintain a complete and accurate master list of businesses or update the inventory of devices. All …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not … reviewed to detect errors in preparation. … Pine Plains Central School District Internal Controls Over Select …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board … percent of total reserves) are overfunded by $7.8 million and potentially unnecessary. Key Recommendations The Board … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Privacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our … “personal information” means any information concerning a natural person which, because of name, number, symbol, … to us from your visit to this website depends upon what sections of the website you visit and what actions you …
https://www.osc.ny.gov/online-services/privacy-and-links-policyState Agencies Bulletin No. 1492
… Employees appointed or elected to a position in State service who work at least half time or more, are considered … ) with information provided by the Department of Civil Service. OSC will also create a new query to allow agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysTravel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesCUNY Bulletin No. CU-628
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 Effective Date(s) Paychecks dated … January 3, 2019 OSC Actions OSC will identify employees in Bargaining Unit T4 with Dues (Code 486) and automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43CUNY Bulletin No. CU-613
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented by the International Brotherhood of Teamsters, Local 237 in … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevator