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Pembroke 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-130

Town 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-198

Village 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-164

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Real 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-rates

Town 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-93

Hammond 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-151

Village 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-66

SUNY 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-are

Town 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-130

State 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-factor

State Agencies Bulletin No. 1704

… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increase

Cayuga County Community College – Information Technology (2013M-291)

… that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

City of New Rochelle - Elevator Inspections (2018M-62)

… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… Key Findings The President misused the Company’s debit card and apparently misappropriated nearly $34,000 of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

State Agencies Bulletin No. 862

… only be used for emergencies such as prevention of a salary overpayment for a paycheck in the process of being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergencies

Merrick Union Free School District – Financial Condition (2016M-240)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240