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Town of Pulteney – Information Technology (2021M-28)
… [ read complete report - pdf] Audit Objective Determine whether Town of … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did not control … signature was used by another employee to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not safeguarded. The Board did … or code of ethics, as required. Although the Treasurer’s financial records and reports we reviewed were accurate and … transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District District officials adequately managed network user accounts and developed a disaster recovery plan
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Newark Central School District – Employee Benefits (2024M-40)
… [read complete report – pdf] Audit Objective Determine whether Newark … Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Village of Elmira Heights – Claims Auditing (2024M-44)
… [ read complete report – pdf] Audit Objective Determine whether the Village … Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44State Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new … York City Agency Services Update Asylum Seeker Spending Report Update on New York City Staffing Trends (May 2024) New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services … and 64 family shelters). Of these, 100 either cooked food on site or had food catered. Residents cooked their own food … 15 shelters and found on average, only 59 percent (79 out of a required 135) of food inspections from 2015 through …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersCUNY Bulletin No. CU-177
… Automatic Processing After payroll processing is complete for Period 7C, OSC will automatically apply increments to … employee will be brought to the 2nd additional step. For eligible employees, a row will automatically be inserted … the automatic increment (NHRP704 Mass Sal/Increment Report). Employees who did not receive the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-177-cuny-increment-payments-july-1-2003CUNY Bulletin No. CU-146
… Automatic Processing After payroll processing is complete for Period 7C, OSC will automatically apply increments to … salary rate is at the 1st Longevity Step of the schedule For eligible employees, a row will automatically be inserted … the automatic increment ( NHRP704 Mass Sal/Increment Report) Employees who did not receive the automatic increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-146-july-1-2002-cuny-increment-paymentsCUNY Bulletin No. CU-115
… Automatic Processing After payroll processing is complete for Period 7C, OSC will automatically apply increments to … not already at the Second Additional Step on the schedule. For eligible employees, a row will automatically be inserted … the automatic increment (NHRP704 Mass Sal/Increment Report) Employees who did not receive the automatic increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsState Police Bulletin No. SP-70
… Purpose To explain OSC's process for calculating and paying Overtime Adjustments to Retro Pay Overtime amounts for 03/29/01-03/26/03. Affected Employees Troopers in … State and the Police Benevolent Association that provides for salary increases and other payments for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-70-addendum-bulletin-sp-66-april-2003-state-police-bu-07-and-bu-17CUNY Bulletin No. CU-590
… Purpose To provide agency instructions for processing the 2017 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional … codes to process CUNY Research Foundation Grant Payment for Summer Research that are funded with Tax Levy funds. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-664
… Purpose This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for a retroactive increase for employees in the title of City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… [read complete report – pdf] Audit Objective Determine whether … Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… [read complete report - pdf] Audit Objective Determine whether East … permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… [read complete report - pdf] Audit Objective Determine whether the Finger … No formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationVillage of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … reports. Prepare and submit the annual financial report within 60 days of the close of each fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115East Irondequoit Central School District - Financial Management (2019M-28)
… [read complete report - pdf] Audit Objective Determine whether the Board … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … compliance with the procurement policy and periodically report to the Board. … Friendship Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175