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York College – Time and Attendance Practices for Public Safety Staff
… officer, at straight pay rather than overtime rates. Video from surveillance cameras indicated that a sergeant was … overtime for hours that he did not actually work. Per the video footage, another officer (not the sergeant) actually …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffTown of East Otto - Information Technology (2018M-156)
… Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of personal use on four of the … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of East Otto …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Accounts Payable Advisory No. 38
… Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that can … such as additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsGreenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … 1,200 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the … distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Accountability and Surplussing of Vehicles (Follow-Up)
… ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than 130,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… fund balance and reserves to finance operations for the peri …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … not be processed and an inability to obtain addresses for some out-of-state drivers, resulting in potential lost … the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a half …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOversight of Residential Domestic Violence Programs
… laws, rules, and regulations. Our audit covered the period January 1, 2015 through October 20, 2017. Background OCFS’ … to evaluate the effectiveness of their oversight. As a result, there is considerable risk that material information … implement this recommendation because doing so could result in a violation of federal and State confidentiality …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… The report urges the city to use greater transparency for nondiscretionary costs that it does not have direct … declining share has allowed the city to allocate funding for services where it has greater control over spending, … share of the FY 2024 budget that is controllable accounts for more than three-fifths of projected spending for that …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesCortland Enlarged City School District - Budget Review (B4-15-12)
… review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Menands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… Capital projects expenditures include payments made for: The acquisition or construction of the State’s capital … quality and economic development projects; and Advances for capital construction costs reimbursable by public … existing building adds square footage to the building and increases the value of the capital asset. 60511 Building …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsProtection of Managed Pollinators (Honey Bees)
… apiary inspections to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being … processes to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring … required inspections requested for the sale of nucs and queens as well as all those requested for transport for the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOversight of Student Immunization in Schools
… the State’s public health procedures to ensure New York’s schools are adequately preventing, and are prepared to … 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … or medical reasons. Pursuant to the State Education Law, SED is responsible for hearing appeals related to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOpinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10State Agencies Bulletin No. 2237
… specific files are required. Please see the attached PDF for the updated file layout Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsState Agencies Bulletin No. 2136
… due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in … their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount will be applied using code TBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsNewark Valley Central School District – Procurement (2022M-60)
… professional services. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices … bids by Board resolution. … The purpose of our audit was to evaluate internal controls over purchasing for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52