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Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings … adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 2319
… limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of … 3, 2025, and Administration paychecks dated April 9, 2025. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… felony offenses, and makes statutory changes to the discovery process and other revisions intended to promote …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… to adequately safeguard patients through requests for required criminal history background checks when hiring … could have been allowed to work for periods ranging from 2 months to as long as 28 months without final …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in 2008. However, CUNY Central did not have any of the required notification forms for these accounts. Additionally, … also found that of 54 payments (totaling $810,608) paid from six judgmentally selected bank accounts, 26 payments …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSUNY Bulletin No. SU-70
… Employees SUNY M/C employees in Bargaining Units 13 and 40 Board Resolution and Eligibility Criteria The SUNY Board of Trustees … Questions about this bulletin may be directed to your OSC payroll auditor. … To provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-70-suny-managementconfidential-mc-across-board-discretionaryValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … a total of $116,626. Key Recommendations Solicit bids for bus and van transportation services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… module directly or bulkload the Travel and Expense module from their systems. Business Units are required to follow the policies outlined in this chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Town of Bergen – Town Supervisor (2024M-30)
… of all journal entries and financial transactions as required by the Town’s policy. Therefore, the Accountant … timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30XII.4.A Vendor Requests for Payment – XII. Expenditures
… vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentWayne County Probation Department – Restitution Payments (S9-20-6)
… [ read complete report - pdf ] Audit Objective Determine whether the Wayne … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… fees, surcharges, bail and restitution was collected from January 2011 through December 2013. Key Findings The … reports are provided at each Board meeting. Perform the required annual audit of the records and reports of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and supported disbursements from January 1, 2022 through September 30, 2023.However, the manager’s duties were not segregated, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Opinion 90-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … of social services is not liable for any such fee. This is in reply to your letter concerning fees for recording … record". Further, Real Property Law, §321 prescribes the form of the satisfaction instrument and sets forth the duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Area #1 – IT Policy – Information Technology Governance
… to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique … include: Breach Notification – New York State Technology Law (State Technology Law) requires municipalities and other … and prohibiting student, teacher or principal PII from being included in public reports or other documents. 5 Online …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyCost-Saving Ideas: Legal Requirements
… and infrastructure improvements. Updated 2016 … CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements