Search
Controls Over Selected Expenditures
… of stolen items, and lost earnings. OVS receives State funding from the Criminal Justice Improvement Account … by the Victims of Crime Act of 1984. During the State fiscal year ended March 31, 2017, OVS awarded 223 … Justice Services: Hate Crime Reporting ( 2013-S-67 ) State Education Department/Division of State Police: …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresDisaster Recovery Planning
… Technology (IT) Transformation to consolidate and merge State agencies’ operations and streamline services. ITS …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningNational Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to March 3, 2020. About the Program The Office of Temporary and Disability Assistance (Office) is …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityMiddle Island Fire District – Budgeting Practices (2013M-93)
… January 1, 2011, to November 30, 2012. Background The Middle Island Fire District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Milford – Financial Condition (2013M-355)
… of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. … from the town-wide general fund to finance operations for the part-town highway fund in 2013. This interfund … of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Health and Safety of Children in Foster Care
… in foster care during the period of July 1, 2014 through August 31, 2016. Background ACS is responsible for ensuring … parents (75 percent) were not conducted during the first 90 days after placement. In addition, there is no evidence that …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careTown of Champion – Information Technology (2014M-130)
… impact the safety and security of the computer and data. Town officials have not adopted comprehensive data … Town officials and employees were not aware of the Town’s breach notification policy. Therefore, they may not have been … that all of the Town’s data is backed up to a secure off-site location, and develop procedures to periodically test …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Opinion 2005-1
… in contravention of article VIII, §1 (see, e.g. Oneida County v Estate of John A. Kennedy , 189 Misc 2d 689, 734 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Division of Housing and Community Renewal Bulletin No. DH-16
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … of New York and Rent Regulations Services and provides for the following general salary increases and payments. … 1, 2005 General Salary Increase The legislation provides for a 2.75% Salary Increase for employees who, on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesOpinion 97-25
… board. You state that the board member in question is a sign maker who has been found to have drawn sketches of signs … ethics may be amended to require existing board members to sign an affidavit representing that they will not perform … Whether to require existing board members to sign an affidavit to not perform paid services for a board …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND … a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Unified Court System Bulletin No. UCS-125
… Association of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) Paychecks dated 11/28/07 … submit all transactions for enrollments, cancellations, and/or changes via electronic file. Agency Actions No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-111
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … Unit SN represented by the Court Attorneys Association of the City of New York Effective Date(s) Paychecks dated February 7, … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor … payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned purchases. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useTown of Phelps – Financial Management (2015M-70)
… practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is located in … management practices for the period January 1 2011 through March 27 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27