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Wellsville Central School District – Financial Management (2017M-159)
… fund balance each year to help finance the budget, none of it was needed because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central … claims processing policies which require all claims to be audited prior to payment except for certain allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Software Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
… the Town Supervisor and four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled … were for payroll-related expenditures. Key Findings The Secretary paid herself $5,538 that she was not authorized to … worked were miscalculated. Key Recommendations Monitor the Secretary’s and secretary/bookkeeper’s duties, and audit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without authority to do so. The Treasurer did not prepare bank reconciliations in …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… 2012 through September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services … Jefferson County Soil and Water Conservation District Internal Controls …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Allegany – Vehicle Fuel (2012M-308)
Village of Allegany Vehicle Fuel 2012M308
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released … the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and … and preparing periodic financial reports Results of Review It appears that the District has made some progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included … Background The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is … officer and is responsible for District administration. Results of Review Of the three recommendations contained in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 338
… users who renamed queries in response to Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). … Effective Date Immediately Overview Payroll Bulletin 328, issued July 1, 2002, outlined the procedures for … for agency use. OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeOpinion 2002-4
… owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… under Title I of the Housing and Community Development Act 1974 (PL 93-383, as amended). The Closeout Agreement further … 1980 Opns St Comp, Nos. 80-589 and 80-744, unreported; 1974 Opns St Comp, No. 74-1120, unreported; 1978 Atty Gen … Title I of the Housing and Community Development Act of 1974, as amended". In our opinion, as long as this Federal …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Audits
… safety feature that allow for the monitoring of the train equipment and technical analysis of incidents/accidents … its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… To inform agencies of action required to ensure that payroll earnings charges are properly transmitted to SFS … Account Code to mean the value on the Account Code page that represents the combination of CAS Cost Center and CAS … is now using the term Account Code to refer to the value that replaces the CAS Object Code. For purposes of clarity, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… putting the state fourth in the U.S. behind California, Texas, and Florida. Gender In New York, women comprised a … who are Black (16.3% to 12.5%), Asian (10.3% to 6.3%), and Hispanic (18.6% to 18.2%). Between 2011 and 2021, the number … of Asian workers in New York grew 43.2% and the number of Hispanic workers grew 22.4%. In 2021, participation rates …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak