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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be … the Treasurer’s office. Ensure the required annual audit is conducted. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … initiate corrective action. … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments … Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Village of Elmira Heights – Claims Auditing (2024M-44)
… board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims … and attached to the claims to help ensure competition is sought in accordance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Statement on 2025 State of the City Address
… Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the … proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… components in the parking lot, such as accessible parking with painted lines and access aisles. Two components at the … an accessible portion of the service counter and signs with raised lettering and Braille. One component each at the … Court, including securely attached floor mats and signs with raised lettering and Braille. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… [read complete report – pdf] Audit Objective Assess whether the City of … taking additional steps to increase physical accessibility for the 30 components identified in this report. City officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Opinion 90-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is effectively overseeing employer … to its customers – the workers and businesses in New York State. As part of fulfilling its mission, the Department, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259CUNY Bulletin No. CU-324
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-local