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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… were captured in the Village record and transparent to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s … at the Village office could allow for funds to be misappropriated without detection or correction. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Eden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … longer needed and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Volney – Financial Operations Oversight (2024M-93)
Determine whether the Town of Volney Town Town Supervisor Supervisor performed his financial responsibilities and the Town Board Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or l Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… for local governments. Read the data description files to learn about how the tables are organized and how they … Data Notes: Data for 2012 and prior are not comparable to later years. Additionally, there are some definitional … for 2013 and 2014 tax tables [pdf] School Districts: To activate the excel macro buttons: Select the Security …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesWallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Butler – Financial Management (2024M-119)
… appropriations. The Board also adopted unrealistic budgets by consistently underestimating revenues and overestimating …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Member & Retiree E-News Archive — 2025
… latest Retirement System member and retiree news. June 2025 10 Things You Should Know Members Retirees Retirement Myths Part 1 Part 2 May 2025 Members Member Annual Statements Now Available in … Online March 2025 National Consumer Protection Week Protect Yourself from Scams Register for Retirement …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the … unemployment insurance (UI) benefits. As shown in the top line of the graph below, the figure remains elevated 11 …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Unified Court System Bulletin No. UCS-294
… the Chief Administrative Judge and the Office of the State Comptroller, the total regular earnings received by … in the employee’s taxable gross and are subject to all employment taxes and income taxes. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-303
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2021 … for Judges and Justices of the Unified Court System, and to provide instructions for reporting transactions in … the LEG Comp Rate Code are affected. Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… initiate corrective action. … GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Dundee Central School District - Information Technology (2018M-74)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic IT security awareness training to personnel who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Town of Holland - Real Property Tax Exemptions (2018M-232)
… select real property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 60 … totaling $1.5 million were not properly supported by adequate documentation. The Assessor allowed what appear … select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Fort Covington - Justice Court Operations (2018M-234)
… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees … did not complete the annual SHP Training or 21 percent of employees tested. Key Recommendation Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14