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Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Performance
… Better Business Bureau NYS Department of Health Hospital Information Society for Protective … Recalls … Online resources for state agencies researching the past performance of a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/performanceV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide Project Types are available for … Each Federally funded projects will use the Project Type of “General”. Project Types may use the standard “General” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsLongwood Public Library – Bank Account Management (2015M-309)
… library that received a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal controls and information … 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over selected financial activities for … fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialAbandoned Property
… Comptroller DiNapoli's Legislative Program Legislative Session 2019-2020: A.8314 … (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten …
https://www.osc.ny.gov/legislation/abandoned-propertyTown of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … Justice Court, such as spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Publications
… (Return to Top) ERS Tier 1 and 2 Retirement Plans New Career Plan — Tier 1 Benefits available to members … Marshals Special 25-Year Plan under Sections 89-w and 603(s) (VO1801) Nassau County Police Department Ambulance … (VO1845) The Survivor’s Benefit Program for New York State Management/Confidential Employees (VO1660) The …
https://www.osc.ny.gov/retirement/publicationsState Agencies Bulletin No. 1672
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2018 Effective Date(s) Immediately Agency Actions Agencies must verify the agency … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxXII.10.D Monitoring Moving Services – XII. Expenditures
… procuring and paying for moving services from the Office of General Services’ (OGS) centralized contracts. It is … its specific move based upon the competitive hourly rates in the contracts. The contract allows users to further … more employees/trucks than provided for in the contractor’s BAFO response, the final charge may not be adjusted upward. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Constitutional Debt Limit
… In New York State, there are limits to how much debt a local … cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitSaratoga County Water Authority – Water Charges (2016M-357)
… Audit The purpose of our audit was to review the authority’s internal controls over water charges for the period January … located in Saratoga County, established in 1990 under the New York State Public Authorities Law to acquire, construct, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if … The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303SUNY Bulletin No. SU-167
… Purpose To notify SUNY agencies of the modified eligibility for Deduction Code 380, AFLAC … Insurance Program. Affected Employees Employees in Bargaining Unit 08 represented by the United University Professions (UUP) Effective Date(s) Paychecks dated February 17, 2010 OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insurance