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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they … were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … and employment contracts (contracts). Consult with legal counsel about recovering payments that are inconsistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsLaFargeville Central School District – Information Technology (2021M-192)
… adequate information technology (IT) controls over physical IT assets and nonstudent network user account … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … components that cost $9,266 could not be found. No physical access or environmental controls over the server …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Island Trees Union Free School District - School District Website (S9-19-34)
… provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, resulting in a lack of … internal audit. Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 percentage points) to $2 million (21 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Internal Control
… Accountability Office NYS ITS Enterprise Information Security Office (EISO) NYS Division of Homeland Security and Emergency Services (DHSES) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Border City Fire District – Board Oversight (2024M-137)
… As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose … the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Agencies Bulletin No. 1476
… as follows: Bargaining Unit: 01 Current Rate: $24.19 New Rate: $26.19 Bargaining Unit: 21 Current Rate: $23.55 New Rate: $25.55 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationVendor File Advisory No. 6
… (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor Designations. The … activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsState Agencies Bulletin No. 1322
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2014 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationState Comptroller DiNapoli Releases Municipal & School Audits
… in the audit report released in January 2021. Based on limited procedures, auditors found the village has not …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-358
… 5/8/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated November 5, 2008. The new rates and other information are contained in a memorandum … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… 4/3/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated October 30, 2008. The new rates and other information are contained in a memorandum … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… 9/13/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated March 26, 2009. The new rates and other information are contained in a memorandum … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… 1/1/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated February 3, 2009. The new rates and other information are contained in a memorandum … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisor