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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. … residence documentation is current and maintained on file for each enrolled student. Periodically verify and update the …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Garden City Union Free School District – IT Asset Management (2023M-161)

… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must improve controls over online banking to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel … periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Pembroke Central School District - Investment Program (2023M-130)

… and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Hunter – Financial Operations (2023M-164)

… or File annual financial reports with the Office of the State Comptroller. The Clerk-Treasurer also was paid $34,988 …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Village of Catskill – Accounting Records and Reports (2024M-66)

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of Evans – Employee Benefits (2024M-53)

… employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling $11,282 …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Town of Volney – Financial Operations Oversight (2024M-93)

… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates

… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … | 2015 LG [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes: Data for 2012 and prior are not comparable to later years. …

https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates

Hammond Fire District – Board Oversight (2024M-151)

… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

SUNY Bulletin No. SU-52

… employees (and leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-are

Town of Lodi – Town Hall Capital Project (2024M-130)

… that the work was performed and completed according to contract terms. Key Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

State Agencies Bulletin No. 170

… procedures to cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending Additional Pay" found in Bulletin … Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factor

State Agencies Bulletin No. 1860

… of $5,250 must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified … paid by a nonqualified program are fully taxable. Most State of New York programs are qualified programs. Please … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefits