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Mineola Union Free School District – Financial Condition Management (2021M-44)
… School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … budgets that include reasonable appropriation estimates, and only appropriate fund balance when needed. Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Groton – Long-Term Planning (2022M-113)
… of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department … Town officials did not establish long-term capital and financial plans to address the Town’s Highway Department … basis, services to taxpayers may not be provided timely and adequately. Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113City of Johnstown – Information Technology (2020M-127)
… technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. Key Findings … City officials did not: Develop adequate IT policies and procedures or provide IT security awareness training. Have a complete and accurate IT asset inventory. Properly manage user …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Hudson City School District – Information Technology (2020M-157)
… were adequately secured against unauthorized use, access and loss. Key Findings District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt … were adequately secured against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board … Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with … of an online shopping membership totaling $420 and were unable to locate a ladder purchased for $585. Credit …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… School District (District) officials maintained complete and accurate inventory records to safeguard unused … Key Findings District officials did not maintain complete and accurate inventory records to safeguard unused IT assets. … Officials did not maintain IT asset inventory records and, as a result, were unable to conduct necessary physical …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2East Moriches Union Free School District – Financial Condition Management (2022M-1)
… School District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementNewark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of Cato – Water Financial Operations (2023M-145)
… whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the … operations of the water fund. Key Findings The Board and officials did not effectively manage the financial … establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The … properly established the tax certiorari reserve fund and maintained it at a reasonable level. However, District … Reliable records were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Town of Marilla – Town Supervisor’s Activities (2015M-27)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2009 through February … Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is … without oversight, resulting in inaccurate records, and therefore provided the Board with reports that were not …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230CUNY Bulletin No. CU-341
… Education Teachers (CET) who are in Job Codes 016038 and 016039 and paid on an hourly basis are eligible for the Dependent … on an hourly basis will be moved to a new Bargaining Unit and Benefit Program. OSC Actions Continuing Ed Teachers … explains the establishment of New Payroll Bargaining Unit and Benefit Program for Hourly Continuing Education Teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitCUNY Bulletin No. CU-839
… for processing the CUNY 2025 rate increases for Plumber and Thermostat Titles. Affected Employees: CUNY employees in Plumber and Thermostat titles are affected. Background: A Consent Determination was entered and filed on 05/28/2024 between the Comptroller of the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-839-cuny-2025-rate-increases-plumber-and-thermostat-titlesMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101West Seneca Central School District - Community Education (2019M-241)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help … receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did … adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1598
… changes that must occur when an employee is Retired and Rehired. Affected Employees: Employees that have a Retire Job Action followed by a Rehire Job Action and whose ORP or VDC Savings Plans panel is set to Elect are … identified several individuals that are currently Retired and Rehired in PayServ who still show as Elect in the Savings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireSUNY Bulletin No. SU-320
… to provide agencies with instructions for the new create and update process for 403(b) after-tax deductions. Affected … to Savings Plans in order to eliminate customizations and improve processing in PayServ v 9.2. To continue to … existing after-tax deductions to the new Savings Plan Type and deduction code. Agency update will be available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… to provide agencies with instructions for the new create and update process for 403(b) after-tax deductions. Affected … to Savings Plans in order to eliminate customizations and improve processing in PayServ v 9.2. To continue to … existing after-tax deductions to the new Savings Plan Type and deduction code. Agency update will be available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsState Agencies Bulletin No. 1198
… in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project. Affected … submissions: New Hire transactions Rehire, Concurrent Hire and Transfer transactions Note: This Bulletin describes the … above types of transactions (i.e., New Hire Transactions and Rehire, Concurrent Hire and Transfer transactions. It is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-only