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City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … not ensure that employees received adequate cyber security training. City officials have not adopted a breach … protection. Ensure all network users receive IT security training. Develop a formal disaster recovery plan to maintain …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Salina – Information Technology (2013M-256)
… (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies and … computers and other electronic equipment prior to reuse or disposal. Implement physical security over the unlocked room …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Queensbury – Justice Court (S9-14-2)
… Muller, and four Court clerks. According to the Court’s System, the Court collected 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Village of Pomona – Financial Condition (2015M-272)
… the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review of the monthly budget status reports and ensure that funds are transferred in a timely manner so that budget lines …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Schuyler – Financial Management (2014M-182)
… capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Friendship – Water Accountability (2013M-281)
… an average of 9.5 million gallons per quarter. The cost to produce this water for the period totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population … The purpose of our audit was to examine the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304State Agencies Bulletin No. 1717
… to the next-of-kin/employee address. The Payroll Check Notification Report (See Payroll Bulletin 1683 ) will be … of check exchange and reversals using the Payroll Check Notification Report (see Payroll Bulletin 1683 ). OSC Actions … on the AC1476 . OSC will update the Payroll Check Notification Report (See Payroll Bulletin 1683 ) once per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyDiNapoli: State Contractor Failed to Pay Prevailing Wages
… by the Shorefront Mental Health Board,” DiNapoli said. “This contractor unconscionably cheated disabled employees out … hours than they actually worked January 20, to March 14 this year, when auditors began visiting the outpatient facilities. One worker who disregarded this directive posted a total of 72 hours to time sheets for …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … determine whether the costs reported by Crossroads Center for Children Crossroads on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) … Education Department (SED) requirements. The audit covered costs reported on CDG’s CFR for the reporting year ended June … SED, which are based on financial information, including costs, that CDG reports to SED on its annual CFR. To be …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the rate-based preschool … in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Opinion 2002-4
… services performed by highway department charged to general fund) REFERENDUM -- Mandatory (need for to expend … and other applicable laws and regulations, including any permit requirements. The town must determine that the … and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Vendor Responsibility Review Process
… responsibility of the vendor before awarding the contract. This is an important part of the procurement process as it: … Profile with the Office of the State Comptroller. On this form, the State contracting entity will: provide …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processXV.15 Fund Classification Manual – XV. End of Year
The Fund Classification Manual FCM is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualState Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Gaming Commission: Oversight of Casino Revenues and … Safety at Stations (Follow-Up) (2019-F-16) An audit issued in June 2017, found that the Staten Island Railroad … Tax Assessment Process (Follow-Up) (2019-F-30) An audit issued in July 2017 found that DOF's Property Division did …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsVillage of Manlius – Financial Reports (2025M-89)
… audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and … filed an AFR in accordance with New York State General Municipal Law. The lack of financial reports and AFR filings … Office of the State Comptroller as required by General Municipal Law (GML) Section 30. As of September 22, 2025, the …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89City of Yonkers – Budget Review (B24-6-6)
… tax, housing and buildings, parking violation bureau, hotel room and occupancy tax, metered water sales and sewer … tax, housing and buildings, parking violation bureau, hotel room and occupancy tax, metered water sales and sewer …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-f