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Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial activities were properly recorded and supported
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeLansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213State Comptroller DiNapoli Releases Municipal Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear … fully evaluate the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Enrolling Members – Membership and Enrollment
… membership through another participating employer. Using Fax The preferred enrollment process is through Retirement … is unavailable, you’ll need to enroll the employee by fax instead: Have the employee complete a membership application for the appropriate system. Fax the completed application to 518-486-4382. Please note …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… all leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave … requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Ending Your Membership – Article 14 Benefits
… employment means paid service as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service credit, leave public employment for at least 15 …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … to Financial Operations REV. 03/19/2012 … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageUnified Court System Bulletin No. UCS-300
… OSC will automatically increase the biweekly deduction for union dues Code 240 from $25.00 to $30.00. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesState Agencies Bulletin No. 1254
… use on June 17, 2013 . To access the Sandbox users must log in to PayServ via eGov and select the PayServ 9.1 Sandbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeEaster Seals New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … years ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of … $27.6 million in reimbursable costs on its CFRs for three rate-based preschool special education programs. During our …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … Although the board approved the credit card bills for payment, it did not ensure the related voucher packets … supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s duties were not segregated, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsLocal Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, Balance Sheet County, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Agencies Bulletin No. 295
… Employees Employees in Bargaining Unit 61 with either of the following deduction codes of 202 or 213. Effective Date(s) Administration checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/295-council-82-dues-and-agency-shop-fee-increaseNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years … a different reporting period, $6,047 in non-reimbursable expenses, such as non-audit services, bank fees, and food for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual