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Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… complete report – pdf] Audit Objective Determine whether Southern Westchester Board of Cooperative Educational … have initiated corrective action. … Determine whether Southern Westchester Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, … of Capital Planning Multiyear capital plans allow you to: Document procedures to help guide management in decision making; Establish …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… the result of CUCS submitting claims for higher average salaries on their quarterly financial reports than the actual average salaries paid to staff. For example, eight Times Square Hotel … oversight. The full audit can be found at http://osc.state.ny.us/audits/allaudits/093016/14n5.pdf … A nonprofit provider …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionDiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesDiNapoli: Gaming Commission Slow to Collect Casino Fees
… only limited progress fixing problems with its monitoring of casinos, especially with its failure to collect millions … “The Gaming Commission must do a better job staying on top of New York’s ever-expanding gaming footprint. The commission … from the pandemic.” The commission regulates all aspects of gaming activity in New York. Commercial and Video Lottery …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectYaphank Fire District – Claims Processing (2013M-51)
… responsibility to review the claim and determine if it is a proper District expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners … to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardXIII.10 Overview – XIII. Employee Expense Reimbursement
… may have: (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS, or submit a personal check to the Agency to refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include deductions from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its … including the Reimbursable Cost Manual (RCM). We audited costs that Alcott reported on its CFR for the year ended June … expenses, $1,252 in working capital interest, and $386 in food and other nonreimbursable costs. We also identified …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualElevator Safety (Follow-Up)
… ensures that elevators are tested, and monitors the results. The Building Code requires that elevators under … inspections. We accompanied DOB and non-DOB inspectors on 12 inspections and found violations were missed or overlooked … in 2015 and 2016. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followOpinion 91-43
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … board resolution to a town official other than the clerk. You have asked us to reconcile two opinions of this Office, … not be delegated to another town official. Accordingly, we do not believe the two opinions are inconsistent and we …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 92-32
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … due notice and public hearing, to purchase historical or cultural property in order to further historic … Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which empowers …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Selected Safety and Security Equipment at Train Stations (Follow-Up)
… and 45 Customer Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s Electronic and Electrical Maintenance … is not publicly broadcasted, but is monitored, primarily for surveillance and security purposes. CCTV relies on …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followSUNY Bulletin No. SU-348
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2022 UUP two percent (2.00%) Salary Increase and the 2023 UUP three … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professional