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West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 … the Student Grading Information Systems policy to all District employees and provide training as needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationVillage of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Chester – Property Tax Exemptions (2016M-325)
… and has a population of approximately 12,000. The Town Board is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Opinion 91-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Sales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfCase Management
… for eligible seniors. The audit covered the period from January 2019 through October 2022. About the Program An … to live independently, safely, and comfortably in one’s home for as long as possible. The New York City (City) … benefits, and entitlements needed to age safely at home and maintain their quality of life. DFTA reported over …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementContract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, Section 2.K. - … Reminder to State agencies to maintain the accuracy of Authorized …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sNYS 529 Program, Qualified Withdrawals
… shall be qualified withdrawals under the New York state college choice tuition savings program. Memo Bill Text Status … shall be qualified withdrawals under the New York state college choice tuition savings program …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsTown of Broome – Purchasing and Justice Court (2014M-255)
… to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of … for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Green Island – Justice Court Operations (2016M-349)
… 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349CUNY Bulletin No. CU-306
… with information for the manual processing of the general salary increase and other miscellaneous earnings. Affected … of New York (CUNY) and NYSNA which calls for General Salary and other increases effective August 15, 2007. The new … Carmelo Batista, Jr. dated June 19, 2007. Effective Date Salary and shift differential increases may be processed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkTown of Smithville - Annual and Claims Auditing (2020M-41)
Determine whether the Board annually audited the records of Town officers and audited claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithville-2020-41.pdfTown of Ancram - Financial and Capital Planning (2019M-135)
Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/ancram-2019-135.pdfOpinion 2010-4
… and the transportation of sick or injured persons by motor vehicle, aircraft or other forms of transportation to, from, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 2386
… letter contained in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2386-2025-csea-and-pef-over40-comp-time-ii-cash-outCUNY Bulletin No. CU-758
… Mechanic. This determination covers the period September 25, 2020, through April 17, 2024. The agreement, as summarized in a memorandum from … provides for increases to the hourly rates effective 09/25/2020, 03/17/2021, 11/01/2021, 03/17/2022 and 03/17/2023 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Controls Over Equipment
… indicating that the computer was disposed of on August 10, 2010 because it was deemed obsolete. However, due to the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentTown of Caton – Supervisor’s Records and Reports (2014M-359)
… approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Unified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 534 , First … To notify the Unified Court System of the modified eligibility for Deduction Code 534 First Unum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employees