Search
Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Dutchess County. The District, which operates two schools with approximately 890 students, is governed by an elected … approval process could allow budget transfers to be made with late or no approval. The payroll clerk, School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Hunter – Financial Operations (2023M-164)
… complete report – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Eden Central School District – Capital Project Management (2024M-83)
… complete report – pdf] Audit Objective Determine whether the Eden Central School District (District) Board of … officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Hammond Fire District – Board Oversight (2024M-151)
… activities. Specifically, the Board did not: Ensure that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151CUNY Bulletin No. CU-621
… uses a worksheet, the worksheet must be received in OSC’s Payroll Earnings mailbox by the submission deadline for Pay … Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… DiNapoli’s auditors reviewed the case files of a sample of 100 offenders, 60 of whom were repeat offenders, to determine …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOversight of Water Supply Emergency Plans
… or safety. Water and wastewater systems are among the 16 identified critical infrastructure sectors. Subsequent …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… award expenditures during the non-Federal entity’s fiscal year. Non-Federal entities receiving less than $750,000 are exempt from the Single Audit for that year, except as noted in Section 200.503. Audits generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… percent increased the use of credit cards and smartphone apps to make purchases. Retail Operations With the falloff in …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19SUNY Bulletin No. SU-268
… 263 of Laws of 2018 implemented the agreement between the State of New York and UUP and provides for a Discretionary … and are subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing fiscal … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsUnified Court System Bulletin No. UCS-255
… and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System (UCS). In the … annual compensation received by a justice of the New York State Supreme Court elected from the same judicial district. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-255-april-2018-salary-increase-judges-justices-and-new-york-cityUnified Court System Bulletin No. UCS-236
… and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System (UCS). In the … annual compensation received by a justice of the New York State Supreme Court elected from the same judicial district. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-236-april-2017-salary-increase-judges-justices-and-new-york-cityLead Poisoning Prevention Program
To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programCUNY Bulletin No. CU-601
… Local 300. Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, … 10994 Employees represented by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, … SX, SZ, TS, or TT. Employees represented by SEIU Local 300 in Bargaining Unit S6. Note : The Zip Code criteria is only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-398
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … Increases To ensure all Job Action requests are submitted for each employee, the agency must submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunySelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-follow