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Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Glenham Fire District – Cash Disbursements (2016M-380)

… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Sayville Union Free School District - Purchasing (2019M-69)

… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … over $5,000 are competitively bid. Adequately support all purchase decisions including those goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Town of Franklin – Financial Condition (2018M-8)

… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Hammondsport Central School District – Investment Program (2024M-63)

… a comprehensive investment program with written procedures for the investment of District funds.  Prepare monthly cash flow forecasts to estimate funds available for investment.  Formally solicit interest rate quotes.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Village of Elmira Heights – Claims Auditing (2024M-44)

… board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … and attached to the claims to help ensure competition is sought in accordance with the Village’s procurement …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Accounts Payable Advisory No. 22

… a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract  must  reference the contract on the voucher by either (1) referencing a purchase order …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

State Comptroller DiNapoli Statement on 2025 State of the City Address

… Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives proposed today to make …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

New York State Payroll

… Group The New York State Payroll Users Group, established in December 1999, is a partnership between the Office of the …

https://www.osc.ny.gov/state-agencies/payroll

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings  BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

State Agencies Bulletin No. 1720

… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into Create General …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-files

Safety of Seized Dogs

… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

State Agencies Bulletin No. 1635

… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into Create General …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 883

… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Affected Employees Each fiscal … year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/883-schedule-agency-payroll-submission-and-availability-reports-and-files