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Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… was responsible for receiving funds and making bank deposits, preparing and signing Village checks, … accounting records, and receiving unopened monthly bank statements and canceled check images. She performed …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Town of Brandon - Financial Condition (2019M-239)
… condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Opinion 93-29
… may designate as an official newspaper any publication meeting the requirements of Public Officers Law, §70-a and … . former Village Law, §89[8], repealed by L 1972, ch 892; Town Law, §64[11]). The Village Law, however, does make … designation as the official newspaper of any county, city, town, village or other political or civil subdivision of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfOperational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity … an Activity to a Contract Line using the Project Guide For more information about project activities see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractTown of Leicester – Financial Management (2025M-2)
… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Upstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesTown of Westerlo – Selected Financial Activities (2013M-323)
… of Court liabilities for comparison with available cash. Ensure that all bail received and disbursed is properly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Bellevue Fire District #9 – Procurement (2018M-5)
… during the audit period. District officials did not verify State and County contract pricing for four purchases … Comply with the procurement policy when making purchases. Verify State and County contract pricing was obtained on …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Wappingers Central School District – Professional Services (2022M-88)
… District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy. Key Findings District officials did … School District District officials sought competition for the procurement of professional services in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Downsville Fire District – Procurement and Claims Audit (2022M-130)
… services were procured in accordance with the procurement policy and claims were approved prior to payment. Key … services were procured in accordance with the procurement policy and that all claims were approved prior to payment. … (11 percent), complied with the District’s procurement policy, because they either lacked evidence of required …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Monroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111CUNY Bulletin No. CU-719
… Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr Bef Tx BTX19D Metro+ Fam Std Full Rdr Bef Tx The City of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceMitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdfEconomic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfUnified Court System Bulletin No. UCS-343
… Unit DR are affected. Background: Pursuant to the voting results of the COBANC membership meeting held on April 8, 2024, it has been determined that the amount of organization … Dates: Changes will be effective in paychecks dated May 8, 2024. OSC Actions: At the request of COBANC, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom