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Lackawanna City School District - Contractual Services (2019M-23)

… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23

CUNY Bulletin No. CU-388

… Purpose To notify CUNY agencies of the modified eligibility for … 22, 2009 OSC Action OSC will modify Deduction Code 300 to allow members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance program …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-program

Town of Union Vale - Payroll (2018M-31)

Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Town of Richford - Town Clerk/Tax Collector (2019M-236)

… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …

https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236

Northern Adirondack Central School District – Leave Accruals (2020M-50)

… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50

CUNY Bulletin No. CU-381

… increases. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-york

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… did not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)

… to officials and employees and payments to other vendors and determined: The Board approved 47 disbursements … Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors offered and some products were never used. All five …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)

… homestead and non-homestead rates or tax rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - Overlapping Real Property …

https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-and

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Saratoga Springs City School District – Procurement (2023M-25)

… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Oversight of Child Protective Services Outside New York City (Follow-Up)

… Purpose To determine the extent of implementation of the three … cases. However, the actions taken are not summarized in a format that would enable OCFS to readily determine that … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …

https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-follow

Town of Butternuts – Disbursements (2021M-62)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of … Municipal Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of … had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Cost-Saving Ideas: Capital Planning for Local Governments and School Districts

… effectively manage your local government’s capital assets, you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a structured …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districts

Unified Court System Bulletin No. UCS-229

… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees Employees in Bargaining … fee (code 457) and automatically adjust the current rate to $15.00 Agency Actions Notify affected employees. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agency