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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, … have written policies and procedures governing separation payments and did not maintain adequate supporting … written policies and procedures to govern the separation payments process and ensure that all separation payments have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Village of Painted Post – Board Oversight (2017M-92)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population … approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts and …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… the reserve’s assets will be used or replenished. We found no significant exceptions with the District’s financial … and complies with statutory requirements. There are no recommendations pertaining to ECAs in this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Eastchester – Parking Ticket Collections (2012M-246)

… receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Town of Gorham – Procurement (2024M-7)

… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Town of Leicester – Financial Management (2025M-2)

… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Village of Sloan – Clerk-Treasurer (2024M-109)

… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … exceptions: 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges … Key Recommendations We provided nine recommendations to help District officials improve the District’s credit card …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

City of Peekskill – Financial Condition (2014M-105)

… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

CUNY Bulletin No. CU-613

… increase as follows: Deduction Code Current Biweekly Rate New Biweekly Rate 220 $45.47 $48.96 231 $45.47 $48.96 Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevator

CUNY Bulletin No. CU-597

… Purpose To notify agencies of health benefits rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York … OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-597-city-new-york-health-insurance-rate-changes

State Agencies Bulletin No. 1372

… Fee Increase. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) … Employees represented by Council 82 in Bargaining Units 61 and 91 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increase

CUNY Bulletin No. CU-586

… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … identify employees with Union Dues (Code 231) and Agency Shop Fee (Code 220) and increase as follows: Deduction Code … bulletin notifies agencies of an automatic dues and agency shop fee increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-586-international-brotherhood-teamsters-local-237-maintenance