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CUNY Bulletin No. CU-421

… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-act

Monroe County – Golf Course Contract Management (2014M-111)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one of whom … Columbia County Department of Weights and Measures Internal Controls Over Revenue …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. Background The Norwich City … of Education, operates four schools with approximately 1,950 students. Budgeted appropriations for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Homeowners Association, Inc.

… monthly public meetings. Key Findings We found Homeowners did not provide sufficient, appropriate evidence to … documents and two laptops to record meeting minutes. We did not find any Homeowners related documents on these …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Town of Smithtown – Departmental Operations (2017M-66)

… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Oakfield-Alabama Central School District – Procurement (2024M-103)

… goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or … $4.9 million that were tested, District officials did not have evidence that goods and services totaling $930,806 were competitively procured. Officials did not: Verify that three purchases totaling $167,619 met the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Village of Skaneateles – Claims Auditing (2024M-68)

… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to payment. … totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required … not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. … or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Charter School of Educational Excellence – Information Technology (2023M-174)

… plan. Key Findings The Board and officials did not adequately secure student data to help protect it from … to School officials, we found: School employees did not have guidance on how to properly identify and secure …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Woodbourne Fire District – Board Oversight (2023M-98)

… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … B includes our comments on issues that were raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98