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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCrown Point Fire District – Board Oversight (2024M-29)
… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… at 29 meetings. Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings. Key … Keep costs for meals provided at meetings within federal per diem rates. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userChautauqua County – Court and Trust Funds (2020-C&T-1)
… complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law, the … been turned over to the State Comptroller as abandoned property. The County Clerk is not maintaining appropriate … of Finance should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… purchase card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly approved and supported and did not follow County policies. For …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Merrick Union Free School District – Financial Management (2024M-64)
… [read complete report – pdf] Audit Objective Determine whether the Merrick …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Electronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows users to … State Comptroller OSC has implemented another phase of the Electronic Documents Submission System EDSS a new service …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three … if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157DiNapoli Announces State Contract & Payment Actions for July 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014State Agencies Bulletin No. 2368
… OSC may recoup from employees’ wages the amount owed for an overpayment of unemployment insurance benefits … wages. Agencies may take action to initiate, change or end the deduction only when instructed to do so by DOL or … social security number, the total amount due, the check date to commence the deduction and will specify the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Agencies Bulletin No. 1734
… financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct … in PayServ will continue to be received and audited by OSC. However, AC-230s will not be processed to reverse the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 778
… agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not … or percentage. Agencies have entered the fixed amounts for Federal, State or local withholding taxes into PayServ, … Agencies must not initiate new fixed tax transactions for employees. For employees who have a fixed tax entry, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingAccidental Disability – Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… due to your own willful negligence, you may be eligible for the benefit. You may also be eligible if you are … members of the public. Notice of Accident To be eligible for this benefit, you must file an application for an accidental disability retirement benefit within one …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disability