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Saranac Central School District – Student State Aid (2023M-91)
… procedures to ensure State aid was properly claimed for all eligible special education students. Provide oversight … accurately prepared and submitted in a timely manner for all eligible special education students. Review all identified unclaimed State aid and submit any eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Operational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Middleburgh – Fiscal Operations (2013M-10)
… have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Rockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with transparent and … documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of interest as … and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Chesterfield – Town Clerk (2024M-110)
… – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Operational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… whether the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … whether the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and … tested and six elected officials did not complete the annual SHP Training. Additionally, the Town excluded 47 seasonal employees from SHP training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12State Agencies Bulletin No. 304
… the General Deduction table using the following criteria: All rows with an effective date less than 01/01/01 that are … general deduction will be purged. Using this method, all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeCity of Gloversville – City Clerk (2019M-96)
… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the City …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96SUNY Maritime College Review of PCard Transactions and TCard Expenses
… Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase … the supervisor must ensure that all transactions were for the official duties of the cardholder and were in … Program to provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli Releases July State Cash Report
… $88.2 million in July from a year earlier, helping lift the state’s total tax collections slightly above updated … increased $882 million in July from a year earlier helping lift the states total tax collections slightly above updated …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportCentral Valley School District - Separation Payments (2018M-153)
… employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible … of separation payment calculations was performed for all payments processed in the payroll system during the audit … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153State Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Response Planning for Unexpected Events
… 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation … notify the OCC via phone or social media. The rail traffic controller for the district where the event occurred manages … regarding any updates during the event. The rail traffic controller records an entry in a log of all the events of the …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOversight of Nurse Hiring and Retention
… before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once … as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … and Hospitals, the largest public health care system in the nation, is a network of 22 facilities, including 11 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOversight of Chemical Dependence Residential Services
… at each Program, some of which were prior to April 2017. In addition, we included publicly available COVID-19–related … next recertification review is due. OASAS suspended all on-site recertification reviews due to the COVID-19 disaster … Recertification reviews are unannounced and include an on-site inspection of facility conditions and safety, review of …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-services