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Tuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … its annual tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide … Mercy College - Tuition Assistance Program (2012-T-3) Higher Education Services Corporation/State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeUncollected Penalties
… Outstanding accounts routinely have no collection activity for two years or more and are often eventually deemed … to eliminate extended periods of inactivity and provide for more periodic and progressive attempts to secure payment. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressBroadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard … policy. Monitor online banking user compliance with the District’s acceptable computer use policy (AUP). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Agencies Bulletin No. 1577
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services … The OFPC Uniform Allowance Side Letter contained in the 2015-2016 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceState Agencies Bulletin No. 1378
… the payment eligibility dates noted above and who returned by 09/30/13 for the 2013 payment or 09/30/14 for the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionMerrick Union Free School District – Financial Management (2024M-64)
… Free School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School District District Board of Education Board and District Officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; however, the Clerk did … Town ClerkTax Collector Clerk recorded deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in … with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Greenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District District officials adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Silver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the legal limit of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Seminars for Local Officials
… easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other local officials and employees. These training sessions … OSCs Local Official Training Unit is offering a series of virtual seminars for municipal …
https://www.osc.ny.gov/local-government/academy/seminars-local-officials