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Contacts for Audits and Reports
… List of contacts by title name and email address for Division of State Government Accountability and Office of …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsPreparing and Applying for Retirement
… . Adjust your federal tax withholding if your federal tax bill or return is not what you expected. Change your direct …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December 31, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementFinancial Reporting and Asset Allocation
… FY 2024-25 3rd Quarter, FY 2024-25 Long-Term Policy Asset Allocation (in effect as of April 1, 2024) Asset Class Long-Term Policy Allocation Domestic Equities 25% International Equities 14% …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental … including transporting clients from OPWDD-run residences to service providers or medical appointments using the … vehicles for business use. These vehicles are available to the residences as needed. State agencies are responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesEmployee Qualifications, Hiring, and Promotions
… hiring and promotion policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx … movement of employees and if there are opportunities for improprieties in the hiring, promotion, or supervision of … to a Civil Service examination to establish eligibility for appointment; non-competitive titles do not require an …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsSignal Maintenance, Inspections, and Testing
… NYCT) the value of this equipment to be approximately $235 million. For example, signal relays, which are reported …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … to local Social Services Districts (SSDs) and to the NYC Department of Homeless Services, but remains responsible … and county health offices across the State, excluding NYC, which are responsible for permitting and inspecting …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible for regulating – and in … New York State Sanitary Code (Sanitary Code) stipulates health and safety requirements for all facilities under DOH’s jurisdiction. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Background Our initial audit report, which was issued on September 19, 2014,determined whether the Department licensing and … and available to continue critical processing in the event of a disaster or mishap that disables normal …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… by the Village’s water system, as indicated by the master meter readings, with the water billed to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… other related land-use issues. The District is governed by an appointed five-member Board of Directors. During 2015, … and disbursements. Not all disbursements were audited by the Board. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by the Erie County Legislature. Expenditures for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily … and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution Adopt, review, … practices for Town operations; Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307