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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Cost Aid and billing nonresident tuition for special education services and to review the grant administration … 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … order of the County Surrogate’s Court (Surrogate’s Court). Together, the Treasurer, Clerk and Surrogate’s Court must …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While the claims … by New York State General Municipal Law (GML) Section 103 and the Village’s procurement policy. 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and … remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Conflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesCUNY Bulletin No. CU-629
… payment to eligible employees. Section 12 of the 2009-2016 White Collar Agreement, as extended by the Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-629-december-2018-uniform-allowance-paymentOverlapping Real Property Tax Rates and Levies - FAQs
Overlapping Real Property Tax Rates and Levies Frequently Asked Questions
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsManagement of Unexpected Delays and Events During Winter 2017-18
… time, the LIRR was unable to live up to that promise this winter. We found that the LIRR did not have plans covering …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18CUNY Bulletin No. CU-387
… Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceUnified Court System Bulletin No. UCS-225
… 60 of the Laws of 2015 created the Special Commission on Judicial Compensation to examine, evaluate and make … benefits for Judges and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated 12/24/2015, the Commission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityOpinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … with twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … with twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11CUNY Bulletin No. CU-663
… of overtime and is not subject to garnishments. Tax Information The Uniform Allowance payment is supplemental … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentOversight of Chemical Dependence Residential Services
… annually through its approximately 1,700 prevention, treatment, and recovery programs. OASAS’ mission is to … comprehensive system of addiction services for prevention, treatment, and recovery. OASAS oversees Chemical Dependence …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesAdministration and Monitoring of Financial Assistance to New York City Businesses
… and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also … NYCIDA recaptured public benefits in accordance with the project and/or lease agreements. The audit covered the period … not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses