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Vendor File Advisory No. 3
… a primary contact that does not have an email address and/or phone number. Including a phone number and/or email address for a Primary Contact enables the SFS to … the Add, Change or Delete Vendor Contact Information form. … Agencies should collect and record the email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressRensselaer County – County Bridge Maintenance (S9-13-6)
… for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it … maintenance and corrective action programs. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit … and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… receipts for all transactions and did not perform monthly bank reconciliations. Furthermore, the clerk did not submit a … receipting, disbursing and recording, as well as preparing bank reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check images. Further, while …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … criteria for participation in a service award program, but does not prohibit participation by a member of the State … benefit law or any other law " (emphasis supplied). We also note that section 219-e(f) provides that in computing …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Austerlitz , Town of Boonville , Town of Caton , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in … Department contracts with the Town of Kiantone to provide fire protection services and also receives moneys from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a … eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementState Agencies Bulletin No. 761
… who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue Service regulations … employee is identified as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingSteuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Thurston Fire Company – Board Oversight (2016M-429)
… totaled $2,623 and expenses totaled $2,233. Key Findings No review of the vouchers, invoices or bank statements was …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology … P. DiNapoli. The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… or $15 million, of these expenditures was spent on video surveillance equipment. Nearly $8 million went to …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-year