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Broadalbin-Perth Central School District – Building Access (S9-26-5)
… to non-employees including 56 shared devices. 1 Each of the District’s two school buildings have one public point of entry. Employees may also access the buildings through … help District officials improve management and monitoring of building access accounts and badges. This audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/07/broadalbin-perth-central-school-district-building-access-s9-26-5Village of Cassadaga – Cybersecurity (2026M-25)
… complete report – pdf] Audit Objective Did the Village of Cassadaga (Village) Village Board (Board) and officials … private or sensitive information (PPSI), 1 reduce the risk of cyber incidents and financial losses, comply with legal … and 11 part-time employees and three computers as of October 2025. Audit Summary The Board and Village …
https://www.osc.ny.gov/local-government/audits/village/2026/08/07/village-cassadaga-cybersecurity-2026m-25Niskayuna Central School District – Building Access (S9-26-11)
… to current employees, and 212 issued to non-employees, of which 85 are shared devices. 1 Each of the District’s eight school buildings have one public point of entry. Employees may also access the buildings through …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/07/niskayuna-central-school-district-building-access-s9-26-11Moravia Volunteer Fire Company, Inc.– Treasurer (2026M-46)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud and a damaged … for all receipts and disbursements. As a result, the Board of Directors (Board) lacked reliable information that was … purposes. Furthermore, the Company had an increased risk of errors, theft, waste and abuse of Company resources …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/08/07/moravia-volunteer-fire-company-inc-treasurer-2026m-46Union-Endicott Central School District – Building Access (S9-26-9)
… to non-employees including 447 shared devices. 1 Each of the District’s seven school buildings has one public point of entry. Employees may also access the buildings through … for students, teachers, staff and visitors. Specifically, of the accounts we reviewed, the District had active, but …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/union-endicott-central-school-district-building-access-s9-26-9Hopkinton Fire District – Claims Auditing (2026M-68)
… Objective Did the Hopkinton Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately … Area An effective claims audit is often the last line of defense to prevent unauthorized, improper or fraudulent payment of claims. A fire district with a strong claims auditing …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/hopkinton-fire-district-claims-auditing-2026m-68State Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing … to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and … agreement for work performed on this assignment. The rates are based on the hourly rate of the title designated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Agencies Bulletin No. 2028
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C … residents and 0.50% for Yonkers non-residents). Special Wage Payments for Individuals Who Filed for Retirement Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesLeaves of Absence – Non-Contributory Plan for ERS Tier 1 Members
… for ERS Tier 1 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1501/leaves-absenceLeaves of Absence – Non-Contributory Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1506/leaves-absenceLeaves of Absence – Coordinated Plan for ERS Tier 6 Members
… information for ERS Tier 6 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1530/leaves-absenceLeaves of Absence – Coordinated Plan For ERS Tier 5 Members
… information for ERS Tier 5 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1523/leaves-absenceMonsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Varick – Water and Sewer Operations (2021M-46)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed … To determine whether the New York City Department of Probation provided proper oversight of persons convicted …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). … To determine the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142