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Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, and … accounting records or deposited timely. Employees’ leave accrual balances were overstated by 648 hours, valued at … recorded and deposited timely. Review and correct leave accrual balances to proper amounts. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … that all surplus funds, except those properly restricted in reserves in accordance with applicable statutes, are …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCUNY Bulletin No. CU-840
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titlesCUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesPublic Safety – 2021 Financial Condition Report
… or a county probation department and treated as juvenile delinquents with opportunities for diversion. …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyDiNapoli: CDTA Overtime Expenses and Ridership Growing
… amid steady ridership growth in recent years, according to a report released today by State Comptroller Thomas P. … total ridership has been increasing. While overtime costs have increased by a third since 2010, overall costs per … 770,000. The authority owns 306 vehicles, 50 of which are hybrid electric buses. CDTA is one of four upstate regional …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… examined whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had … in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts to communicate and coordinate … other than those related to noise. Moreover, the NYPD used its resources to respond to the same locations …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as … in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of Russia and to …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fCost of Pharmacy Services Under Managed Care (2019-S-11) 180-day response
To determine whether the Department of Health obtained Medicaid pharmacy services under managed care in an economical manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s11-response.pdfState Agencies Bulletin No. 2324
… processing of the April 2025 increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, Expanded Duty Pay and the 15 Year Seniority Pay and to … processing of the April 2025 increases to Location Pay Supplemental Location Pay Inconvenience Pay Expanded Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-paySt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services1-2023-99.pdfSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services-2023-99.pdfBorough of Manhattan Community College: Controls Over Bank Accounts (2015-S-93)
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s93.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfState Comptroller DiNapoli Releases Municipal Audits
… Portland , Rockville Centre Housing Authority , Village of Southampton , Westchester Community College and the City of … segregated to safeguard authority assets. Village of Southampton – Fire Department Length of Service Award Program … of Portland Rockville Centre Housing Authority Village of Southampton Westchester Community College and the City of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0