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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… that 373.5 of the 6,077 hours of leave time used by these employees was recorded incorrectly or not at all in …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town 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-93Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Local Governments: The files below contain real property tax levies, taxable … value and full value tax rates for local governments. Read the data description files to learn about how the tables are … that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151SUNY 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-areTown of Lodi – Town Hall Capital Project (2024M-130)
… performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without the … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … 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-130State Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… the public with a clear view of New York State Common Retirement Fund (Fund) management and investments. Monthly … regulations of the New York State Department of Financial Services. 2022 Report 2019 Report 2016 Report 2013 Report …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocation