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Niskayuna Central School District – Capital Improvement Fund (2019M-134)
Determine whether District officials properly established, monitored and accounted for the capital improvement project.
https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdfEllicottville Central School District - Information Technology (2019M-14)
Determine whether the District ensured information technology (IT) assets were properly safeguarded and secured.
https://www.osc.ny.gov/files/local-government/audits/pdf/ellicottville-14.pdfCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfBradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bradford-central-school-district-2022-157.pdfInterfund Loans
Please print out the presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/interfund-loans-04-16-20.pdfAnnual Update Document: Common Reporting Errors Webinar
Print out the slideshow presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/aud-common-reporting-errors-01-23-20.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfUrban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-240.pdfBinghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/binghamton-2019-147.pdfBlank Claim Form
Use this form if you can’t find the item you are searching for online.
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/blank-claim.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfLyons Central School District – Payroll 2022M-71
… officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: … Ensure that employees are paid in accordance with approved salaries and/or applicable CBAs and that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Opinion 89-53
… opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … to provide fire protection within the jurisdiction for the use and benefit of the fire department and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Irvington Union Free School District – Fixed Assets (2022M-89)
… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … unable to verify that seven assets were in the District’s possession. These items included a desk, oven, stove, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… whether Department officials provided adequate oversight of operations to ensure financial activity was properly … of the bookkeeper hired to account for the Department’s financial transactions. Forty-four credit card charges … check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a … at Chapter XII, Section 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageTioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four … Officials did not ensure a contract price reduction was in accordance with contract terms, resulting in approximately …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162State Agencies Bulletin No. 735
… Date Immediately Background OSC receives many requests for payroll information from State employees, agencies, and third parties. OSC has established procedures to protect the … confidentiality of NYS employees’ personal data. Requests for payroll information should be submitted to the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/735-procedures-request-payroll-information-bureau-state-payroll-servicesState Agencies Bulletin No. 1112
… 1/4/12 Institution Paychecks dated 1/12/12 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employees