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Pine Bush Central School District – IT Asset Management (S9-22-21)
… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Newfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Town of Waterloo – Board Oversight (2017M-110)
… five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWilliamsville Central School District – Financial Management (2022M-193)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more taxes than … the public regarding the funding and replenishment of all reserves. Key Recommendations Develop budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Unified Court System Bulletin No. UCS-290.1
… No. UCS-290 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor … increase of two percent (2.00%) or $1,000, whichever is greater, effective April 1, 2020 for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesTown of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … in town-exempted assessed value lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also found five …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Huntington Union Free School District – Financial Condition (2015M-356)
… the 2015-16 fiscal year are $120.4 million. Key Findings From 2012-13 through 2014-15, total actual revenues exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356CUNY Bulletin No. CU-451
… notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees … calculated. Employees who had a health insurance deduction for the check date of July 12, 2012 for any of the listed deduction codes, are due an adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Did the Hillsdale-Copake Fire District (District) Board of Commissioners (Board) provide adequate oversight of disbursements? Audit Period January 1, 2024 to May 31, … Area A fire district board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111CUNY Bulletin No. CU-817
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Electrician … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-817-cuny-2025-rate-increases-electrician-titlesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Minerva Central School District – Financial Condition Management (2020M-60)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District officials can do more to effectively manage the District’s financial condition. District officials … 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201