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Effectiveness of the Information Technology Transformation (Follow-Up)
… ). Background Our initial audit report, which was issued on August 24, 2016 covering the period of January 22, 2015 to … been successful in standardizing the processes followed by each agency. We found that there were significant … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followGeneric PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ … The objective of our examination was to determine whether DECs use of fuel cards complied with the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three … The objective of our followup was to assess the extent of implementation as of May 28 2015 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: … To determine the extent of implementation of the nine recommendations included in our initial audit report John F Kennedy Educational Campus …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followContinuity of Operations Planning (Follow-Up)
… sectors. Further, the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on … they had incorporated certain essential features of the COOP best practices endorsed by the Division. We also identified some opportunities for improvements to COOP practices that would enable the agencies to handle …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Kendall Central School District – Capital Project (2017M-194)
Kendall Central School District Capital Project 2017M194
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172CUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for … to the employee’s taxable gross wages after the issuance of the final paycheck in a calendar year. Currently, the … per pay period is manually calculated at a flat 3% of the employee’s gross earnings. The total tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Opinion 89-3
… as extended, is for an outright purchase rather than an installment purchase. You ask whether, under these … without competitive bidding, may enter into a 60-month installment purchase agreement with the State vendor. You note that total payments due under the installment contract are in excess of the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 98-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §30: A town board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of … under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 94-30
… COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY … County clerks outside of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… achieved. HCR contracts with Local Administrators (LAs) to manage the HCV program at the local level. This … and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections of each unit under …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding