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Town of Evans – Board Oversight (2016M-2)
… in a timely manner. Provide proper oversight of accounting service providers to ensure that all contractual obligations …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … as signs at inaccessible entrances indicating the location of the nearest accessible entrance. Seven components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… the changes to the regulation that affect the record of activities (ROA) process for elected and appointed … Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its … submit a new ROA if the previous ROA is not representative of their work hours. Governing Body Regulation did not …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… As an elected or appointed official and a member of NYSLRS, your employer reports your earnings and time worked to NYSLRS. The process for reporting time worked by elected and appointed officials is defined in Regulation 315.4 of … Information and resources for reporting time worked by elected and …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… underscore the importance of the work to the MTA’s funding partners as they examine the proposal. “The proposal also … more information about what steps the authority’s funding partners might take to help bridge that funding gap.” Recent …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … Ensure that written procedures for disabling network user account access are implemented and followed. Maintain a list …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Hannibal Central School District – Financial Condition (2017M-23)
… and unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… and documenting the decision-making process for the service provider chosen. Procure professional services using …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesCorning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Accounts Payable Advisory No. 27
… TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non Contract) Date services are completed. Contract payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mPeconic Bay Community Preservation Fund (2023-MR-1)
… five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island Southampton and Southold …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Corning City School District – Claims Auditing (2023M-105)
… claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling … credit card purchases totaling approximately $1.7 million prior to audit. 49 travel-related credit card charges …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire Districts District Board ensured that goods and services were procured in accordance with the Districts procurement policy and whether claims were adequately supported and for a valid purpose before payment
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70East Rochester Union Free School District – Procurement (2022M-56)
… compliance with purchasing policies. From six professional service providers totaling $130,510. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Village of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203