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Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… that are not properly managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… City tax collections, after growing at an average rate of 6.9 percent during the past five fiscal years, slowed to 3.5 … of the Sales Tax Asset Receivable Corp. at lower interest rates. The city’s plan reflects the impact for only the first …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOpinion 95-16
… 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Unified Court System Bulletin No. UCS-186
… Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceTown of Groton – Highway Department Asset Accountability (2022M-117)
… officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not … officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… The Treasurer did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former … . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11East Quogue Union Free School District – IT Asset Management (S9-22-8)
… planned to initiate corrective action. … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planState Agencies Bulletin No. 989
… DOB and gender code not checked 6 = Contact local SSA office for more information Other SSN Agency Actions Agencies … of updated information to the agency Personnel or Payroll Office as soon as possible. (A sample letter which agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedExamination of Sunset LG Realty, LLC
We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SU
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-10-30.pdfReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdf