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Le Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca 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 testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …
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)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Agencies Bulletin No. 1672
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2018 Effective Date(s) Immediately Agency … email. NOTE: Changes made to the agency return address for Form W-2 will result in changes to the return address for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… consisting of five elected members. The Company’s average annual cumulative disbursements totaled approximately … The Treasurer did not provide the Board with monthly or annual reports and was not responsible for receiving and … the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate … that the Clerk deposits all cash receipts intact and in a timely manner. Adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices for all … and maintain a policy governing the use of Company credit cards. Ensure that sufficient supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Department of Transportation Bulletin No. DOT-10
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Pursuant to … and who were called out ten (10) or more times during the season will receive payments based on the following: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceState Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference … Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees who participated … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015CUNY Bulletin No. CU-412
… Background The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One … The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated August 10, 2010. Agreement Provisions The 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated November 30, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … 10,250. The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Onondaga County – Court and Trust Funds (2025-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the CFO for safekeeping … of internal controls to account for and safeguard these funds. Key Findings Although we discussed minor discrepancies …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3