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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Educational Services (BOCES) officials maximized interest earnings. Key Findings BOCES officials did not … with the Board of Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Middleburgh – Claims Audit Process (2023M-56)
… of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… providing health insurance by $37,179. District officials do not require participants to certify on an annual basis …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … to increased reliance on a remote learning environment and administrative operations, protecting IT assets becomes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… may, by resolution, authorize payment in advance for public utility services, postage, freight and express … and included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Village of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State … subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … To ascertain the total expenses that Workers Compensation Board Board incurred in administering the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 91-33
… moneys which are received by the county treasurer after being paid into court. Specifically, you asked the … and finance on a monthly basis not later than ten days after the last day of each month. This sentence, by its … to "deliver them to the county treasurer within two days after he" received them (CPLR §2601[b]). Now, the requirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Agencies Bulletin No. 1205
… Fund (SEFA) Deduction Code exists , click on the + sign to add a new row in the Deduction Details page, insert a … the Federated Fund (SEFA) Deduction Code, click on the + sign to add a new row in the General Deduction page, insert a … for 2013, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1932
… not processed automatically. Affected Employees Employees in the Professional, Scientific, and Technical Service Unit – … and PEF, provides for a payment of performance advances in September to eligible PEF employees based on the … to be based on the 04/01/2018 Salary Schedule currently in effect. Effective Dates The September 2021 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1995
… Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 Rehab 016305 5500535 Nurse Admr 1 005636 5510701 Nurse Admr 1 Rehab 005638 5510730 Nurse Admr 2 Rehab 005642 5510770 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainHampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68