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East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Ashland – Long-Term Planning (2024M-114)
… and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … these funds. As a result, officials have not determined the Town’s long-term capital needs or considered the impact they will have on Town operations or how they will …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Retirement System Membership – En-Con Police Officers Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Middle-class families and individuals have no clear idea how the Republican tax plans will ultimately raise or lower … that the members of Congress voting for these plans have a much clearer picture. Frantically trying to push a flawed piece of legislation over the finish line is not a …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDivision of Housing and Community Renewal Bulletin No. DH-93
… July 11, 2018 OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as follows: Annual Salary Deduction … $48,000.00 $25.55 $48,001.00- $999,999.99 $26.50 Note: The annual salary amounts above exclude additional salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseState Agencies Bulletin No. 1056
… Purpose To notify agencies of a new deduction code. Affected … Agency Actions Notify affected employees. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationAccounts Payable Advisory No. 6
… when processing payments to vendors. Improper preparation of vouchers payable to Time Warner Cable may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… when processing payments to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleFairport Central School District - Payroll and Employee Benefits (2023-118)
… However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve cost savings and address rising health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Operational Advisory No. 9
… 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds 4/23/25 B Payroll 4/23/25 For more …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membership