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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Merrick Union Free School District – Financial Management (2024M-64)

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Lewis County – Purchase Cards (2024M-41)

… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Electronic Documents Submission System (EDSS)

… submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts … The Office of the New York State Comptroller OSC has implemented another phase of the …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

Port Ewen Fire District – Financial Management (2024M-157)

… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)

… July 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … City officials could consider taking additional steps to increase physical accessibility at selected City facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 171 components …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… we reviewed, we identified 66 components (6 percent) where Town officials could consider taking additional steps … at the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the … no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

CUNY Bulletin No. CU-279

… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycle

State Agencies Bulletin No. 1351

… Purpose To request verification of the agency address that will be displayed on employee Form … To request verification of the agency addressthat will be displayed on employee Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-tax

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Crown Point Fire District – Board Oversight (2024M-29)

… report – pdf] Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire … Determine whether the Crown Point Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Village of Mexico – Financial Management (2023M-170)

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Brentwood Union Free School District – Information Technology (2023M-83)

… provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately … determined were not needed. Establish written procedures for granting, changing and disabling network user account …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and