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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… periodic verification of reported farm income. Three veteran exemptions had an incorrect ownership or residential …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… Bath Central School District Online Banking 2018M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mFrontier Central School District - Procurement of Professional Services (2018M-98)
… Audit Objective Determine whether the District procured professional services in accordance with Board policies and … developed adequate written procedures for procuring professional services. The District selected and paid nine professional service providers $466,960, but could not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Gloversville Enlarged School District - Claims Auditing (2019M-244)
… and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Buffalo Academy of Science Charter School - Procurement (2019M-250)
… cumulative payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases … totaling $289,500 without using quotes, as recommended by the School’s procurement procedures. Key Recommendations … written procurement policy. Approve contracts as required by the School’s policy. Seek competition and obtain quotes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The … RCCRC’s establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleTown of Rensselaerville – Claims Auditing (2016M-244)
… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key … the goods and services were received and the claims were for proper Town purposes. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… January 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Allegany – Financial Management (2015M-103)
… The Town of Allegany is located in Cattaraugus County and has a population of approximately 8,000. The Town is … monitoring of the Town’s financial condition. Develop and adopt a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103State Agencies Bulletin No. 1716
… Purpose To notify agencies of an automatic dues increase Affected … Questions Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseState Agencies Bulletin No. 1367
… Purpose To notify agencies that the pensionable overtime earnings … checks dated December 31, 2014) OSC will update PayServ to reflect the pensionable overtime earnings limit of … Questions regarding this bulletin may be directed to Payroll Deductions mailbox. … To notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1218
… dated January 2, 2013 Institution Paychecks dated January 10, 2013 Background In accordance with Chapter 504 of the … final 2012 paycheck (Administration checks dated December 19, 2012, Institution checks dated December 27, 2012), OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013State Agencies Bulletin No. 673
… the new Deduction Code 533 . Affected Employees Employees in Bargaining Unit 01 represented by New York State … and/or changes on a weekly file. Agency update access is not available for this deduction code. Questions To obtain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planState Agencies Bulletin No. 1983
… of an automatic dues increase for employees represented by Council 82. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increase