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Nyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Town of Throop – Procurement (2022M-173)
… Competition was not sought for professional services from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials completed annual … audit city statewide glens falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Elba - Real Property Tax Exemptions (2018M-261)
… to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Lackawanna City School District - Tuition (2019M-59)
… student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Town of Lloyd - Information Technology (2019M-36)
… websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT … compliance with the acceptable use policy. Provide IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Geneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Fort Ann Central School District - Fund Balance Management (2018M-119)
… exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Tuckahoe Common School District - Financial Condition (2018M-191)
… of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 … budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 that was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… prior to payment. Key Findings The Board has not adopted a cash disbursement policy. Twenty-four claims totaling … out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board … prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range … $39,700. Key Recommendations Consider offering a health insurance buyout incentive to help reduce costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costVillage of Palmyra - Financial Management (2019M-94)
… maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed multiyear financial or capital plans or a fund balance policy. The Board did not audit the … improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Dayton - Supervisor's Records and Reports (2019M-189)
… [read complete report - pdf] Audit Objective Determine whether the Town … receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Applying for Benefits – State University Police Plan
… to speak with an Information Representative at one of our consultation sites located throughout New York State. Filing … it must be received by our Albany office, one of our consultation sites, or another office of the State …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1524
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… adopt comprehensive equal rights owe thanks to President Obama, whose executive order motivated Exxon's change of … to its Equal Opportunity Employment Policies." "President Obama's federal contractor Executive Order forced Exxon to do …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsForms and Publications
… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications