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Access Controls Over Selected Critical Systems

… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide range of social … information, agencies, such as OCFS, must follow New York State Information Technology (NYS IT) security policy and …

https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems

State Police Bulletin No. SP-78

… provide procedures to the Division of State Police for a new Earnings Code to be used for Extraordinary Overtime for Senior Investigators in Bargaining Unit 62. Affected Employees Senior … OT SR Invest), to be used to report eligible earnings on the Time Entry page. Agency Actions To report …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigators

State Agencies Bulletin No. 816

… Purpose To advise agencies of the change to the procedure for identifying employees who … and who are employed in the following agencies: Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional Services Background …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-pre

Town of Gorham – Budgeting (2023M-181)

… levels and likely levied more taxes than necessary. From fiscal years 2020 through 2022, the Town-wide (TW) … and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Village of Sloan – Clerk-Treasurer (2024M-109)

… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Town of Leicester – Financial Management (2025M-2)

… corrective action. Appendix B includes our comments on the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Village of Depew - Purchasing (2018M-158)

… [read complete report - pdf] Audit Objective Determine whether the Board … were obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158

Village of Gowanda – Procurement (2013M-175)

… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175

Town of Middlebury – Purchasing (2013M-212)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. … Town of …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212

Town of Mooers - Procurement (2020M-55)

… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling … requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55

Town of Greenwich – Purchasing (2020M-135)

… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

City of Albany – Payroll (2015M-110)

… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

City of Cohoes – Purchasing (2014M-192)

… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Town of Orangetown – Overtime (2017M-48)

… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Town of Arietta – Budgeting (2016M-308)

… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Town of Lapeer – Budgeting (2024M-127)

… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81 percent) and $99,605 (29 percent) in … Actual expenditures were less than appropriations by an average of $38,397 (19 percent) in the general fund. In …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Town of Byron – Procurement (2024M-11)

… whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. … audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11