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Putnam County Probation Department – Restitution Payments (S9-20-2)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Wyoming County Probation Department – Restitution Payments (S9-20-4)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was responsible for certifying the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Liberty Central School District – Information Technology (2022M-73)
… pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District officials adequately safeguarded computerized … Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to … asset records. Examples of the discrepancies included: 130 capital assets totaling approximately $133,000 did not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Port Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Dryden Central School District – Information Technology (2020M-106)
… School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. … Central School Districts District Board of Education Board and District officials adequately safeguarded personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Orchard Park Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 297
… Agency Shop code (212) will be increased based on Annual Salary (excludes additional salary factors) as follows: Annual Salary Deduction Amount Under $5,000 $4.15 $5,000 to $9,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Brookfield Central School District Hinsdale Central School District Malone Central School District and the Marathon Central School District
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsInspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an … 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReporting Workers' Compensation Benefits – Legacy Reporting
… paid those benefits determines how you report their salary and service to us: All payments made directly to the member … Tier 1 — Report full salary that would have been paid and corresponding days worked for up to one year for each … salary or days worked. Part salary paid by the employer and part payments made directly to the member from workers’ …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsState Agencies Bulletin No. 2241
… Employees: Employees in management or confidential positions who are members of OMCE are affected. Background: … grade or equated grade. For non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center … July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of … Buffalo City School District Oversight of Field Activities at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… The District has not established controls over user access rights to the District’s financial software system. Key … policy. Develop written procedures relating to user access rights to the financial software system. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and