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XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Comptroller (OSC) will only process payments mandated by law to be paid on a specific date or critical payments for … of New York State citizens as identified and agreed to by both the Division of the Budget (DOB) and OSC. The cutover … and processes. Mandated payments have been identified by OSC. Payments which are not mandated by law to be paid on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyArea #5 – Malware Protection – Information Technology Governance
… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … users can inadvertently install malware on their computers by opening email attachments, downloading content from the … or merely visiting infected websites. Damage caused by malware can be expensive to fix and can cause significant …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… from this training to help them protect their assets by tightening their internal controls and strengthening … funds.” “The vast majority of fire departments are run by committed and amazing volunteers who risk their lives … County. With that said, in light of the announcement by the Comptroller DiNapoli and the Ulster County District …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… created to reduce the cost of inappropriate utilization by identifying Medicaid recipients who demonstrate a pattern … not be paid if the service is not provided or referred by the designated providers. The Office of the Medicaid … are contractually required to continue OMIG’s efforts by administering recipient restrictions, identifying …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientCapital – 2022 Financial Condition Report
… SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion (38.2 percent). Spending increases within major categories included: Transportation, up by approximately $3 billion (56.5 percent). Transportation … for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s share of …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalDutchess County Industrial Development Agency – Management Practices (2013M-251)
… The DCIDA was established in 1976 and is governed by a Board which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active … goals. Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… and has a population of 15,645. The City is governed by a City Charter, general laws of the State of New York, and … not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found that 17 vendors’ … totaling approximately $1 million were not executed by the Council President as required by the Charter, but …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Village of Parish – Board Oversight (2012M-240)
… two claims, totaling $4,099, lacked quotes as required by the Village’s procurement policy. The Board did not audit, … officials and employees obtain price quotes as required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, allowed by …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. … approve all claims, other than those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. … is comprised of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were funded mainly by rental …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… in Warren County. The Corporation was established in 1986 by the Warren County (County) Board of Supervisors. The Corporation is governed by a seven-member Board of Directors (Board) who are appointed annually by the Chairperson of the County Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Agencies Bulletin No. 2128
… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified … to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingVillage of Islandia – Procurement (2021M-203)
… officials did not always seek competition as required by law or the Village’s procurement policy. Village officials … 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement policy. $161,278 from a Trustee’s …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Silver Creek Central School District – Financial Condition (2015M-321)
… schools with approximately 1,030 students, is governed by an elected seven-member Board of Education. Budgeted … officials consistently overestimated appropriations by an average of 7 percent each year. As of June 30, 2015, … budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… one school with approximately 1,040 students, is governed by an elected nine-member Board of Education. Budgeted … for a grant contract with BOCES (audited and approved by the BOCES claims auditor) was approved and paid in … Ensure that the BOCES’ claims are audited and approved by someone other than the BOCES claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative … totaling $173,591 were audited and approved for payment by the claims auditor even though identified discrepancies, … Ensure all claims are audited and approved by the claims auditor prior to payment, and that BOCES claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected … fund balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do … documentation, and (other than exceptions allowed by Town Law) are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Franklin – Fund Balance Management (2018M-13)
… a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. General fund … The general fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general … in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 percent while actual revenues …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13