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Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one … New York State public benefit corporation whose mission is to construct, maintain, and operate reservoirs in the upper … including public health and safety. HRBRRD must adhere to the Office of Information Technology Services’ (ITS) …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followState Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsAbout Unclaimed Funds
… in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking … Victims Learn about our partnership with Project HEART Unclaimed Funds by County and Region See how much money is …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund investments …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterAm I Required to Have an Audit?
… of the local governments they audit, either members of private certified public accounting firms or organizationally … government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followColton-Pierrepont Central School District – Financial Duties (2017M-229)
… including preparing bank reconciliations and controlling all phases of the payroll process. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Walton Fire District – Financial Operations (2017M-238)
… District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is … on expected expenditures. Develop a fund balance policy and capital plan. Ensure the annual financial reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Alabama – Town Clerk Operations (2013M-369)
… and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. Background … and procedures for the Clerks fiscal operations for the period January 1 2012 through November 8 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations … judgments and pursue fine collection to ensure that all fines are promptly collected. …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Slingerlands Fire District – Professional Services (2014M-250)
… District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed … define the professional services procurement requirements and require written proposals, quotations or price …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. Background … totaled approximately $307,000. Key Findings The Board does not approve purchases less than $1,000 made by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100XII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview