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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … assessment of DWI fees to ensure that Department employees have adequate and specific guidance in determining the …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)

… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and

City of Long Beach – Budget Review (B7-14-12)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … in the proposed budget; however, the City’s charter does not authorize such an appropriation. The proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12

Albany City School District – Separation Payments and Information Technology (2012M-251)

… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… who were paid $164,613. City officials also did not have a written agreement with one of eight professional …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s … timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central … the payroll process, there is room for improvement due to the lack of uniformity in timekeeping procedures and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Assessment and Collection of Selected Penalties

… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …

https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties

MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses

… $85,568 on entertainment. Key Findings MTAHQ and MTACC have opportunities to strengthen controls over travel and … For the travel-related payments we reviewed, $9,326 could have been saved if the federal lodging rate limits were … and determined that 18, totaling $46,045, did not have the required travel expense reports and supporting …

https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses

Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)

… Objective To assess the extent of implementation of the four … the Office of Temporary and Disability Assistance pursuant to its service agreement with HHAC. Through the Homeless …

https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-follow

DiNapoli Releases Analysis of State Budget Financial and Capital Plans

… During each of the past three fiscal years, PIT receipts have varied significantly from projections, due in part to … to federal tax changes. Such changes may continue to have unpredictable impacts on state revenues, according to …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plans

Town of Seneca Falls - Financial Management (2018M-266)

… multiyear financial and capital plans for a three- to five-year period, including a formal reserve plan. Town … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266

Windsor Central School District – Cafeteria Operations (2016M-130)

… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)

… Determine whether District officials properly accounted for the Continuing Education Department’s (Department) … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-education

Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 through December 17, 2014. … Board of Education. General fund appropriations for the 2014-15 fiscal year total approximately $38 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m

Town of Stuyvesant – Procurement (2017M-54)

… The procurement policy excludes professional services and does not require competitive methods to be used when …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

Division of Housing and Community Renewal Bulletin No. DH-140

… an increase to the payment amount if they otherwise would have qualified based on previous LLS eligibility criteria. … Advance which results in Job Rate provided the employee does not have the qualifying years of service needed to … related to a Workers’ Compensation Leave or Military Leave any time during this period, the increment code of the lower …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulation