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School of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39)
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39.pdfState Comptroller DiNapoli Releases School & Municipal Audits
… were issued. Village of Stamford – Claims Audit (Delaware County) The board did not effectively audit claims prior to … Wyandanch Union Free School District – Budget Review (Suffolk County) Based on the results of the review, auditors found that the revenue and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… with developmental disabilities living in 150 group homes across eight counties. Employees at each group home … purchase food and household items necessary to keep the homes operational. The DDSO purchased food and household … they applied the agency’s discretionary spending authority on a home-by-home basis rather than to the entire agency as …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentCentral Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and … multiyear financial plan. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contract under its respective Business Unit and Department ID. The Awarding Agency contract and amendments thereto and … in SFS under its Business Unit (BU) and Department ID and ensures PO defaults are selected for all Participating … contract under its respective Business Unit and Department ID. For CM contracts, the Awarding Agency contract and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfCompliance With Payment Card Industry Standards (Follow-Up)
… throughout New York City’s five boroughs. As of April 2021, CUNY offers 1,400 academic programs, 200 majors leading … and instead relied on each college to self-monitor. As a result, Central Office had no knowledge of the compliance …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Internal Controls Over Selected … To determine the extent of implementation of the two recommendations included in our initial audit report Internal Controls Over Selected …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followEast Bloomfield Fire District – Financial Operations (2017M-154)
… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Downsville Fire District – Procurement and Claims Audit (2022M-130)
… – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services … Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board ensured that goods and services were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Corning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and … totaling approximately $19.5 million and determined that: The claims auditor, who is an employee of the Greater …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Haldane Central School District - School District Website (S9-19-32)
… the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133The Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous … psychological pain of the pandemic is a dramatic increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported in New York State during 2020, according to the Federal Trade …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftState Comptroller DiNapoli Releases Municipal & School Audits
… assets are adequately accounted for and would be detected if lost, stolen or misused. Auditors selected 60 IT assets …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 1350
… partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … employees Social Security number and name in the NYS payroll system (PayServ) with the Social Security … met prior to Form W-2 production, OSC and agency Personnel/Payroll Officers must reconcile Social Security Numbers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and … Security Number Verification Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue … changes his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesCanajoharie Central School District – Fuel Purchasing (2021M-170)
… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit … audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary fees. Determine total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170