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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Stanley Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a lack of enforcement … Establish written policies and procedures related to the assessment of DWI fees to ensure that Department employees …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … in sequence for all bail payments that are received at the jail and all civil office payments that are received in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCity of Long Beach – Budget Review (B7-14-12)
… budget includes revenue of $9,184,475 for refuse and garbage charges, a 17 percent increase over the 2013-14 … Key Recommendations Ensure that the potential refuse and garbage fee increases and the water and sewer rate increases …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Albany City School District – Separation Payments and Information Technology (2012M-251)
… situations and that management and staff understand how it is to be executed. Finally, we found that all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s … job duties. The Council did not establish an information breach notification policy or a disaster recovery plan to … Adopt a comprehensive IT policy that includes the breach notification requirement. … City of Middletown …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAssessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOpinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Child Care and Development Block Grant – Federal Funding and New York
… The Child Care and Development Block Grant (CCDBG) … will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional … low-income families could lose their vouchers over the next fiscal year as a result. State budget proposals did not …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… Program 17.225-F Unemployment Insurance – Federal Benefit Account and Administrative Costs 17.225-S Unemployment Insurance – State Benefit Account 20.205 Highway Planning and Construction 84.010 Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… of staff cutbacks. In another case, a resident of a building on East 60th St. in Manhattan complained in January … and resolve a complaint. New York State Homes and Community Renewal oversees all state housing and community renewal agencies, including the Division of Housing …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsState Agencies Bulletin No. 2172
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to verify that lodging rates are consistent with GSA and DOS rate limits. Also, advise such supervisors to ensure that unsuccessful efforts to obtain GSA or DOS rates are adequately documented. Establish controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Services Law, provides funding for the establishment of projects for the homeless. HHAP is overseen by the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followPost-Retirement Death Benefit – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1509/post-retirement-death-benefitTown of Lindley – Financial Management (2012M-226)
… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … of the 2013 budgeted expenditures for the general and highway funds, respectively. The Board accumulated $117,463 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… $1 million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic … and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For 2013 … level of unexpended surplus to maintain in each fund, and for determining the amount of unexpended surplus, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241