Search
Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Elmira City School District – Financial Condition (2014M-348)
… details related to the various reserves’ purposes, use or funding. The District’s multiyear financial plan does not … include information related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt … the District’s actual needs based on historical trends or other identified analysis. Adopt a comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of the School’s bills, and School officials do not receive or review bank statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or professionals for a capital project. Strengthen cost …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through … Key Findings The Board did not adopt a comprehensive procurement policy because it did not address the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… 30 assets we selected to review, 10 were either not tagged or the asset tag information did not agree with the … Recommendation Ensure that all fixed assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168State Agencies Bulletin No. 2241
… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesColumbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have … Key Findings We identified 15 instances of abandoned property that were not turned over to the State Comptroller. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … were not audited by the claims auditor. 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling … party. District officials disagreed with certain aspects of our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Oxford – Procurement (2024M-88)
… General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 … Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition … to help the Board and Town officials improve their procurement practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. We determined that … our recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentDivision of Housing and Community Renewal Bulletin No. DH-27
… Purpose To inform agencies of OSC’s automatic processing of the Merit Step payments and … grade 18 employees in Bargaining Unit 67 Effective Date(s) Merit Step payments for October 2007 are payable … the Job Rate of the reallocated grade, will have their i ncrement code automatically updated from 1001 to 0710 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… graduation date and possessed the skills needed to obtain or complete higher education, such as at a college or trade school. The audit found a significant number of … on time and were not prepared for higher education or to obtain employment, and identified significant racial, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Agencies Bulletin No. 717
… 2007 Salary Schedule is attached . Revised April 1, 2007 NYS Correctional Superintendents’ Salary Schedule is attached … but paid as FEE. OSC Actions After payroll processing for Pay Period 1 (Institution and Administration) is completed, … the following fields: BU, Salary Administration Plan and Grade. The Position Management Unit will notify the agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/717-april-1-2007-salary-increase-employees-designated-managementState Agencies Bulletin No. 714
… for employees who are Active, on a Paid Leave, or on a Workers’ Compensation Leave (with a Reason code of WDL , WSP or WPS ). For employees who were Inactive or on a Leave of Absence without Pay (excluding WDL , WSP or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/714-april-1-2007-salary-increases-employees-represented-civil-serviceState Comptroller DiNapoli Releases Audits
… and Enforcement of State Pollutant Discharge Elimination System Permit Requirements Report (Follow-Up) (2022-F-1) An … the screening of children within the child welfare system for potential sex trafficking and the timely reporting …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate … a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s employer … on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceSUNY Bulletin No. SU-100
… processing and to provide agencies with procedures for submitting actions in pay periods in which the automatic … must use the following Earn Codes effective 3/25/04 to report specified earnings: IIU Intermittent Inc Pay UUP IP7 … was paid by all agencies using the same Employee Record Number. For eligible employees who have worked in more than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-100-25-salary-increase-suny-professional-services-unitServices to Workers Under the Worker Adjustment and Retraining Notification Act
… the Department that were dated January 2019 through April 2022. We also considered Department activities related to these Notices through January 2023. About the Program The Department’s mission is to … to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off employees …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act