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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … seven-member Board of Education, that is responsible for the District’s general administration through setting … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fDelaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… corrective action could increase revenues by more than $400,000. DiNapoli's report also noted: Several municipalities … come to the forefront as a critical risk area. The U.S. House of Representatives' Energy and Commerce Committee …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsCUNY Bulletin No. CU-801
… of New York (CUNY) 2024 Managerial Uniform Allowance Payment. Affected Employees: CUNY employees in the managerial … of Teamsters, Local 237, provides for uniform allowance payment to eligible employees. Section 2 of the 2021-2027 … authorizes the 2024 Managerial Uniform Allowance Payment. Effective Dates: The Managerial Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… established an online Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. Established in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followCUNY Bulletin No. CU-849
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitDivision of Diversity Management
… that celebrate diversity Sexual Harassment Policy OSC is committed to maintaining a workplace free from sexual …
https://www.osc.ny.gov/about/division-diversity-managementVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer a newly established expedited payment program, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyTown of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Worcester – Claims Audit (2022M-145)
… as an itemized receipt or invoice. 23 claims had sales tax totaling $243. Key Recommendations Perform a thorough and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29