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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… a population of approximately 700. The Village is governed by an elected five-member Board of Trustees. Budgeted … a thorough and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) claims we reviewed were either not …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… and reversed the funding, the Business Unit must enter a new voucher using the same invoice number that was used in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … as defined in the Law, must enroll in the Program, comply with its requirements, and ensure that their bus drivers meet … steps to both identify motor carriers that must comply with the Law and enforce the Law’s requirements. We …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and … Village of Sinclairville Water Operations 2014M362 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Record of Activities (ROA) – Reporting Elected and Appointed Officials
… hours were worked. But, for those who don’t, determining the number of days they’ve worked requires a different … a new or subsequent term of office after January 1, 2016, are required to complete a three-month record of activities … of due dates for the ROA if they need help figuring out what to do and when to do it. Completing the Record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOffice of Operations: 2024 Virtual Fall Conference
… of State Payroll Services); Brian Rabitz, Cindy Pucci and Sarah Stocklas (Bureau of Analysis, Support and Knowledge … Mayleen Medina (Bureau of State Payroll Services), Sarah Stocklas (Bureau of Analysis Support and Knowledge …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedBaldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Oversight of Registered Apprenticeship Programs
… providing adequate oversight of registered apprenticeship programs (Programs). The audit covered Programs active during the period April 2019 through August … providing adequate oversight of registered apprenticeship programs …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsSelected Aspects of Toll Collections
… revenues, including tolls for use of the Thruway and fees charged to customers who do not settle their accounts … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … which license plates to suspend. Since restarting the registration suspension program in July 2022, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOversight of Drug Disposal
… to April 27, 2019. About the Program Unused, unwanted, and expired pharmaceuticals present a range of potentially … misuse, abuse, and addiction. Therefore, unwanted and expired pharmaceuticals must be disposed of to mitigate those … and are thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly disposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalStates' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
… Federal Spending Received Minus Taxes Paid …
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of … were properly audited in a timely manner and in compliance with BOCES policy and New York State Education Law. Key …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260State Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have … the procurement process for medical equipment for public health emergencies to ensure usability of the equipment … 2020 through June 2024. About the Program DOH’s Office of Health Emergency Preparedness (OHEP) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileTransforming Into Construction & Development
To determine whether the reorganization of the Metropolitan Transportation Authoritys MTA Capital Construction to the renamed MTA Construction Development as part of transforming the MTA resulted in improved service levels for customers process efficiencies and cost reductions
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies … obtain this data directly from the SFS through the use of reports and queries. For example, agencies can use SFS … The Office of the State Comptroller OSC will provide Business Units with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerTown of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking … January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a … Town of Eastchester Parking Ticket Collections 2012M246 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92