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Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… purpose of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all … Bulletin 1684 WCB T Workers’ Compensation Board Only for use by the Workers’ Compensation Board P Comptroller's … Process and Document Preparation: Agencies are responsible for monitoring returned checks and/or for determining when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The … CSS is a secure application which allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State Comptroller (OSC), as required by …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersOpinion 88-27
… FIREFIGHTERS -- Disability Benefits (termination of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still obligated to pay a village … You ask if a village which has terminated its paid fire department is still obligated to pay a disabled village …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Selected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small Business Services provided …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityStreet Construction-Related Permits (Follow-Up)
… Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally responsible … the transportation infrastructure crucial to the economic vitality and quality of life of our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and highways, over 12,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… – in this case, the state, county and town – and I look forward to similar partnerships in the future as we work …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkReporting of Community-Based Services Under the Transformation Reinvestment Plan
… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … Health provides adequate reporting of communitybased service reinvestment funds under the Transformation …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … three with flagged conditions, and the Department of Transportation was not always notified of red flags within … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followIslip Union Free School District – Financial Condition (2013M-213)
… were approximately $70.6 million. Key Finding Overall, we found that school officials adequately monitored the … financial operations to ensure fiscal stability. We found that the District adopted budgets that allowed the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Hilton Central School District – Network Access Controls (2022M-200)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Lansing – Information Technology (2022M-66)
… IT policies for network user access, online banking and breach notification. The Board did not require IT security …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Otego-Unadilla Central School District – Information Technology (2021M-178)
… In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. The Secretary of the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsOverview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government … information pertinent to volunteer firefighters and online training. We have provided legal references, whenever …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Moriah - Leave Accruals (2019M-168)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in … leave accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Hudson City School District – Information Technology (2020M-157)
… and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157