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HDT (Magtape) File Layout

The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdf

Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response

We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdf

Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)

We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdf

Unified Court System Bulletin No. UCS-159

… 1L Eligibility Criteria Employees must have been on the payroll for 120 full work days from 4/1/09 through 3/31/10 to … to an employee’s basic annual salary. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will … eligible employees effective the date of the return to the payroll from a Leave of Absence (except Workers’ Compensation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… (2010-S-60). Background Our initial report, issued on November 9, 2011, determined that certain Metro-North … issuance of the follow-up review to provide information on any action planned to address the unresolved issues … Interest MTA- Metro-North: Forensic Audit of Payments to On-Board Service Managers (Follow-up) ( 2015-F-15 ) …

https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-follow

Compliance With State Arts Education Requirements (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow

Controls Over Cash Advance Accounts (Follow-Up)

… report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their advance accounts … Preservation: Controls Over Cash Advance Accounts (2014-S-22) …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Baldwin – Claims Auditing (2023M-113)

… Town officials did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling … sufficient documentation such as detailed receipts, weigh tickets or itemized invoices.  The Town may have saved … $1,100 had officials complied with the Town’s procurement policy when purchasing propane.  Key Recommendations  Comply …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Carroll – Town Clerk (2022M-20)

… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. Obtain sufficient …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

Village of Islandia – Information Technology (2021M-100)

… its acceptable computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness purposes. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Town of Springfield – Credit Card Purchases (2020M-138)

… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and … effectively managed the billing collecting enforcing and accounting for water and sewer charges …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Town of Andover – Audit of Claims (2013M-388)

… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36