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Village of Lewiston – Purchasing (2013M-45)
… and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… approximately $156.1 million. Key Findings The Board and District officials overestimated general fund … Adopt budgets that represent the District’s actual needs and discontinue the practice of adopting budgets that result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Merrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Oneida County – Court and Trust Funds (2023-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds. The … There were no recommendations. [1] Security interest in property filed to ensure payment for contracted services rendered on the property. [2] When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. … The Treasurer established adequate procedures, maintained appropriate records and properly reported court and trust …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Even though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns … restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Travel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateUnified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and … one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or hourly employees. Agency Actions Agencies … RBP (Ratification Bonus Payment) on the Time Entry page for all eligible employees using the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCollege Readiness (Follow-Up)
… schools (excludes charter schools/students) in the 2023-24 school year. Over the past several years, NYCPS has … of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followHousing for Seniors
… (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living (Woodlawn) in the Bronx – and one development assisted through … apartments designated for homeless applicants. Only 15 of Woodlawn’s 80 apartments were awarded as of July 2022, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future Pay Change … associated with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change … To notify agencies of two new Increment Codes to be reported for tracking employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawOversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim