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XI-A.1.A Separation of Duties – XI-A. Purchasing
… the various activities related to the P2P cycle (e.g., initiation, purchase approval, ordering, receipt, and … at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific price. A second … employee would receive the paper, verify it is the 20 pound weight, count the number of cases received, and record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesVillage of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… million. Key Findings The Parks and Recreation Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately segregate payroll duties or …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure … vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … The purpose of this chapter is to provide the procedures and guidelines Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewOversight of Child Protective Services (Follow-Up)
… for a report are sent to the respective LDSS through CONNECTIONS – the computerized system of record used for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followAudits of Local Governments: About Our Audits
… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145City of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of … Common Council. Budgeted appropriations for 2015 are approximately $41 million. Key Findings The Community …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board … use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about … these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through … responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from … To collect rebates, states determine the amount of rebates owed to them and send invoices to the … program requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfOversight of Afterschool and Summer Youth Employment Contracts
… and summer employment programs operated by the Greater Ridgewood Youth Council, Inc. (Ridgewood); whether program participants were selected based … is not in session. According to Department contracts, Ridgewood, a Queens County-based not-for-profit organization, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Agencies Bulletin No. 2363.1
… This Bulletin Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and instructions for … The purpose of this bulletin is to provide agencies with information and instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksTown of Dayton - Fund Balance Management (2019M-221)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66