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Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Solvay – Financial Management (2023M-49)
… the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Clifton – Financial Management (2014M-217)
… of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 through … oversight of the bookkeeper to ensure that the Town’s financial records were reliable and maintained in a timely … records. The Board has not adopted comprehensive multiyear financial and capital plans. Key Recommendations Take …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Village of Endicott – Budget Review (B4-16-7)
… adopting unbalanced budgets that include appropriations without sufficient financing sources. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Oversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, programs, and services to students with … To determine whether the State University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesManagement of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOpinion 90-54
… distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, … and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Division of Housing and Community Renewal Bulletin No. DH-62
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the October 2013 Performance Advances and provide … To inform the Division of Homes and Community Renewal of OSCs automatic processing of the October 2013 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Controls and Management of the Unemployment Insurance System
… and to comply with selected portions of the New York State Information Security Policy and Standards. The audit … key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to eligible workers …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemResources and Responsibilities: New York State’s Environmental Funding
… January 2021 PDF Version Message from the Comptroller On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of … As DEC now enters its second half-century, its mission is broader than ever before. Wide-ranging laws to address …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingNYSCRF - Environmental, Social & Governance Principles and Proxy Voting Guidelines
The Fund makes all proxy voting decisions independently consistent with these guidelines, which are updated regularly to address new issues.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2023.pdfHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President … the three prior audit recommendations, one was implemented and two were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followVillage of Mayfield – Water and Sewer Operations (2017M-28)
… in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Terms of Service
… Individual User represents that he/she (i) is of legal age and capacity to form a binding contract and is not a …
https://www.osc.ny.gov/online-services/terms-serviceSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … Determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to electronically authorize POs, and (ii) methods for … New York State uses the Statewide Financial System SFS to create approve and dispatch Purchase Orders PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatch