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Town of Greig – Long-Term Planning (2023M-13)
… complete report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Village of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Police Bulletin No. SP-151.1
… a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New … changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsSUNY Bulletin No. SU-322
… 1 007991 8731100 Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Duplicate press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers documenting collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraWest Albany Fire District – Credit Card Purchases (2017M-15)
… 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemSUNY Bulletin No. SU-323
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection … in revenue. Key Findings The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementState Agencies Bulletin No. 1878
… year since the Member’s statutory salary of $110,000 is not divisible by 26 pay periods. Members who serve only part … is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a … Listings Execption listings identify Members who will not receive an automatic year-end adjustment based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureTown of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Hubbardsville Fire District - Board Oversight (2018M-107)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s … audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… the 2013 fiscal year. Key Findings The Board generally did not provide adequate oversight of District financial activities. The Board did not audit the Treasurer’s financial records or provide … claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overSpencerport Central School District – Employee Benefits (2025M-65)
… totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately calculate … payments. This occurred because District officials did not perform an adequate independent review of separation and … guidance and clear expectations, District officials did not implement a practice to review supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m