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Beacon City School District – Information Technology (2023M-143)
… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Village of Elmira Heights – Claims Auditing (2024M-44)
… complete report – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) … audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate audit of … Determine whether the Village of Elmira Heights Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill … The Oil Spill Fund protects our air soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundCayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately … Determine whether County officials procured goods and services in accordance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on … to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … of project applications. Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the recovery of underbilled PILOTs. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171CUNY Bulletin No. CU-608
… OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (code 246) and Agency Shop Fee (code … regarding the bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-608-district-council-37-local-983-dues-and-agency-shop-feeCUNY Bulletin No. CU-592
… OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 255) and Agency Shop Fees … regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-592-district-council-37-local-1407-dues-and-agency-shop-feeCUNY Bulletin No. CU-585
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-585-district-council-37-local-983-dues-and-agency-shop-feeNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… This bill is identical to the House proposal in its threat to eliminate health coverage for countless individuals …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billState Police Bulletin No. SP-220
… OSC will automatically increase the biweekly deduction for union dues code 227 from $50.76 to $51.72. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own … real property tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY employees … February 27, 2007 from Carmelo Batista, Jr. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), … This bulletin explain the agency procedures for reporting rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Wappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156