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Medina Central School District - Capital Projects (2019M-163)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their … Determine whether the Board and District officials properly managed the 2016 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, … distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire … Law. Although the Board approves claims at its monthly meetings, the Treasurer processes and pays certain claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Long Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island Association for AIDS … (LINCS), a related organization whose stated mission is to support other health and human service organizations on Long Island. In addition to rent, LIAAC pays LINCS for certain insurances and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain … and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage the Town’s … The Supervisor did not maintain complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… collections, nearing pre-pandemic levels, according to a report released today by State Comptroller Thomas P. … show increased financial stress and need. DiNapoli’s report found: The city’s population fell 1.2% from 2017 to … Industry Sector Dashboards COVID-19 Relief Program Tracker Review of the Financial Plan of the City of New York …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityControls Over Cash Advance Accounts
… business expenses. The audit covers the period April 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are … appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsMonitoring of Air Quality (Facility Permits and Registrations)
… effects of exposure to pollutants. The audit covered permit and registration data from January 2020 through April … air pollution, and the Department, must follow for air permit application and permitting processes. Permit or registration type is based on a source’s potential …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsTown of Wilson –Purchasing (2014M-077)
… to evaluate the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. … it properly reflects the Board’s current expectations for procurement activity. When auditing claims, the Board did … the appropriate number of verbal or written quotes for purchases, or verify that that the prices charged to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077State Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. Background OSC has … sub-sort number appearing on the outside address area of the Direct Deposit statement. Note: There is no change to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressOpinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Town of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfXII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … the Commissioner, Chancellor, or Executive Director. Voucher Authorizer – Any individual authorized to certify or … just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change … with many new duties,” DiNapoli said. “The expansion of DEC’s mission, combined with the state’s severe fiscal … carry out its critically important work.” The scope of the DEC’s mandate will grow considerably in coming years because …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growState Agencies Bulletin No. 835.1
… Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing … in Section 131.5(c) of the Civil Service Law still may be used to calculate the salary for employees who move from an … N/S who are appointed to a graded position prior to 10/01/2019 – Convert the employee’s hourly rate immediately prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civil