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Uncollected Penalties
… periods of inactivity and provide for more periodic and progressive attempts to secure payment. Distribute …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesInspector General
… is guided by the highest ethical standards and principles in the conduct of its business. Comptroller Thomas P. … is appointed and has qualified, subject to removal for cause with notice and a hearing before an independent hearing officer. He or she may …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalHuman Resource Practices
… funds and safety and security risks. For example: Upstate paid 12 employees a total of $4.7 million in additional … who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, … not provide documentation to justify this decision. HR does not adequately follow, enforce, or monitor its policies …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesHomeless Outreach Services in the New York City Subway System
… network in North America. Its 472 stations serve a daily average of 5.6 million travelers throughout the Bronx, Brooklyn, Manhattan, and Queens. Many of the stations … its activities through standardized reports (e.g., Daily Reports) related to performance measures. As the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSeminars for Local Officials
… official with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mTown of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely … lost or misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk … of the Clerk’s records and reports. Key Recommendations Record all real property tax collections and Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA funds … activities collections were properly supported. Key Recommendations Ensure the faculty auditor reviews ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lancaster Central School District – Financial Management (2022M-37)
… improve their budgeting practices and be more transparent with District residents and taxpayers. Overestimated … that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves by … $3.3 million, and did not use a debt reserve, with a balance of $8.3 million, to pay debt as required. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Lockport City School District - Procurement (2021M-198)
… goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Village of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Village of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. Reduce …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Silver Creek Central School District – Financial Management (2022M-153)
… Reduce overfunded reserves in accordance with applicable statutes. District officials generally agreed with our … except for certain issues. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… report – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners … Determine whether the Gates Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 835
… Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing … position. However, the resultant salary cannot exceed the job rate of the graded position. The methodology contained in … Upon reconstruction, the salary should be limited to the job rate of the graded position but may exceed the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilBroadalbin-Perth Central School District – Online Banking (2020M-144)
… banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263