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Controls and Management of the Unemployment Insurance System (Follow-Up)
… own. In March 2020, Executive Order 202.8 directed the temporary closure of all non-essential businesses statewide … Economic Security Act, also enacted in March 2020, created temporary unemployment programs such as Pandemic Unemployment … data, DOL is responsible for classifying the data in its systems, determining the commensurate controls, and ensuring …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followCharter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Audit of the Tuition Assistance Program at Plaza College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP. Many of these disallowances result from Plaza students enrolling …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Glen - Water and Sewer Operations (2023M-167)
… – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer fund … Determine whether the Town of Glen Town officials properly managed water and sewer fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Division of Housing and Community Renewal No. DH-130
… and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the … the employee’s Anniversary Date is between 04/02/XXXX and 10/01/XXXX. Sal Below Hiring Rate – if the increment code on … with Increment Code 0001 and an Anniversary Date between 10/02/xx and 04/01/xx on the payment effective date. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … Key Findings Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Comptroller DiNapoli Statement on the Passing of Alfred DelBello
… Over the years, I have been fortunate to have enjoyed his friendship and benefitted from his guidance. He always offered wise counsel and advice. Al …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19 ). About … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 103 deposits totaling $28 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured … recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the … recorded and deposited and that disbursements were proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21NY State Comptroller Announces Appointment of Emerging Managers Director
… the historical inequities in the finance sector. I am confident he will help expand our successful Emerging … Manager Program and uphold its role as a pathway to growth for smaller and diverse investment managers.” The Fund’s … serves as a Fordham Trustee Fellow. A photo of McClearn is available. About the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Ballston - Water Fund Financial Operations (2023M-60)
… water purchased or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. … Village of Homer Purchasing and Credit Cards 2017M112 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The … practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City … fund cash was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six … to complete the training. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… Objective Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3