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Unified Court System Bulletin No. UCS-82
… year 2005. Affected Employees Judges in the Unified Court System who serve any time after January 1, 2005 … Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State … actually paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Seneca Falls Central School District – Procurement (2021M-201)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings District … process to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 … or documentation to support an exception from competition. The purchases totaled $456,331 of which: $331,669 was subject …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Spackenkill Union Free School District – Professional Services (2021M-89)
… District (District) officials sought competition for the procurement of professional services and entered into … officials did not always seek competition or comply with the District’s procurement policy when procuring professional … have little assurance that procurements are made in the most prudent and economical manner. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89North Syracuse Central School District – Professional Services (2022M-34)
… District (District) officials sought competition for the procurement of professional services and entered into … District officials entered into written agreements with the 15 professional service providers we reviewed, they did … As a result, services may not have been procured in the most economical manner and in the best interest of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… complete report - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District … capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41North Greenbush Common School District – Claims Auditing (2022M-112)
… report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board of … Determine whether the North Greenbush Common School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Town of Throop – Procurement (2022M-173)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town … bidding and for professional services. Key Findings The Board did not always ensure that officials solicited … were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Town of Byron – Procurement (2024M-11)
… complete report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York … policy when procuring goods and services. Key Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 and the Town’s procurement policy. Had Town officials complied, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Harborfields Central School District – Information Technology Asset Management (2024M-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … for, District officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetState Agencies Bulletin No. 560
… To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby … who is recalled to work overtime, after having completed the employee's scheduled work period and departed from the scheduled work station, is considered to have worked a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andSteuben County – Safeguarding Computerized Data (2025M-96)
… access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Audit Period January 1, 2023 – July 31, 2025. We expanded the scope of the audit to look at all network user accounts, permissions … access to and properly safeguard computerized data in the finance and personnel departments and County Clerks office …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Town of Fishkill – Information Technology (2020M-153)
… whether Town of Fishkill (Town) officials ensured the Town’s Information Technology (IT) systems were … Town officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Dalton-Nunda Central School District – Financial Management (2020M-92)
… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … at selected facilities. Specifically: 54 components at the City Hall, such as accessible parking spaces located on …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… complete report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board … paid in accordance with written agreements. Key Findings The Board entered into written staff services agreements … administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … authorize or approve; authorize or approve payment under the contract; audit bills or claims under the contract; or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Hyde Park Fire and Water District – Procurement (2025M-31)
… bidding requirements set forth in General Municipal Law (GML), Section 103(16) and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and … and long-term planning is not adequately performed, the Board and District officials run the risk that necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… complete report – pdf] Audit Objective Assess whether the Town of Penfield (Town) officials could take additional … provided at selected Town facilities. Key Findings Of the 679 applicable physical accessibility components … physical accessibility. Specifically: 27 components at the Town Hall, such as service counters at an accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… complete report – pdf] Audit Objective Assess whether the City of Norwich (City) officials could take additional … provided at selected City facilities. Key Findings Of the 317 applicable physical accessibility components … handles on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35