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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
KIPP Tech Valley Charter School Enrollment and Billing 2012M256
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population … The purpose of our audit was to examine the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli Releases Annual IDA Report
… with a record high total value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Board’s) 2025 calendar-year fund appropriations (general, highway and fire protection) totaled $2,119,755. Audit … ensuing year’s budgeted appropriations of $1,007,328. The highway fund had a total unrestricted adjusted cash balance … funded its respective expenditures. For example, the highway fund incurred $263,016 in 2024 payroll expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… 1, 2015 through December 14, 2016. Background The Office of Parks, Recreation and Historic Preservation (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible for regulating – and in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsOpinion 2000-19
… offices by disabled members of the association through the installation of a handicapped accessible elevator. In order … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the … offices by disabled members of the association through the installation of a handicapped accessible elevator. In order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used … Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which … or disaster will affect the timely processing of its business functions. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBrocton Central School District – Claims Audit (2023M-15)
… auditor with adequate guidance to perform her duties, we may not have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling … action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… three instances where no date was on the address verification document or the date was several years old; and … because the School has not fully developed its residence verification process. Key Recommendation Ensure that proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Garden City Union Free School District – IT Asset Management (2023M-161)
… School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets. Key … taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We selected 60 IT assets from invoices and device management reports to confirm their location and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161SUNY Bulletin No. SU-280.1
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … July 1, 2019, employees eligible to receive on-call pay in Long Island and New York City shall be paid $8.00 per hour or … codes: SBN : To pay On-Call Pay to eligible employees in Long Island and New York City RON - To pay Recall Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedSUNY Bulletin No. SU-280
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … July 1, 2019, employees eligible to receive on-call pay in Long Island and New York City shall be paid $8.00 per hour or … codes: SBN : To pay On-Call Pay to eligible employees in Long Island and New York City RON - To pay Recall Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … To determine whether Department of Corrections and Community Supervision DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… procured goods and services and audited and approved claims prior to payment. Key Findings The Board and District … statutes and/or District policy and did not ensure claims were properly audited and approved prior to payment. … of the purchases we reviewed totaling $263,023. The claims auditor did not properly audit and approve 74 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… to ensure that financial activity is properly recorded and reported and that Department moneys are safeguarded for the period … the Town of Kiantone to provide fire protection services and also receives moneys from fundraising and other … to ensure that financial activity is properly recorded and reported and that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38