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Sodus Central School District – Software Management (2022M-64)
… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Baldwinsville Central School District – Fuel Inventory (2022M-106)
… for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or … were physically secured. Key Recommendations Establish a control system that safeguards the District’s fuel from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash … 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) … projects. Corporation officials generally agreed with our findings and recommendations and indicated they will take corrective action. Appendix B includes our comments on issues raised in the Corporation’s response …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hancock – Insurance Withholdings (2022M-108)
… complete report – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance … insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Orleans County – Court and Trust Funds (2014M-043)
… of internal controls to account for and safeguard these funds. Key Findings The records maintained by the County … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… of Woodbury (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town Court, such as a water … accessible parking spaces. Two components at the Building and Grounds Department, including interior office signs with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… doors that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as … physical accessibility for the 86 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Overtime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationState Agencies Bulletin No. 170
… The system does not automatically insert an end date for employees going on any type of Workers' Compensation … No agency action is required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee … other earnings will continue if not ended by the agency. For position changes, the system will not pro-rate CON, C17, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… Affected Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
These reports provide the public with a clear view of New York State Common Retirement Fund Fund management and investments
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationCUNY Bulletin No. CU-423
… Purpose To inform agencies of the new vendor for the CUNY Transit Spending Account Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… $47,000. Key Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not … also did not prepare monthly bank reconciliations or reports. The Treasurer also has not filed the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial