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Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… established adequate controls over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Indian Lake Central School District – Claims Auditing (2016M-15)
… of the Board or an individual appointed by the Board who meets statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15About the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … standard work days for different officials? Are members of the New York State Legislature subject to the same reporting requirements as other elected officials, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … The Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in … operates six schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mShenendehowa Central School District – Claims Processing (2016M-137)
… located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile trail system. In 1989, Parks completed the plan and the use …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Village of Addison – Payroll (2024M-12)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. … of disposition Economic life remaining Percent utilized Flood code Historical code Square footage Deed number … the value of the general fixed asset has been determined a consistent means of maintaining records should be applied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsCentral Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims … The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the … Shelters and Homelessness in New York State (2016-D-3) Office of Temporary and Disability Assistance: Oversight of … To determine if the Office of Temporary and Disability Assistance and the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyTown of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through March 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Walden Fire District – Disbursements (2014M-184)
… District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in … it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is governed by an … to provide guidance to staff on the disbursement function. Formally adopt written policies and procedures that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Total Spending – 2023 Financial Condition Report
… increased $11.1 billion (5.3 percent) to $220.5 billion in 2023. Since 2019, the growth in State spending (29 percent) … has exceeded the rate of inflation (Consumer Price Index increase of 17.7 percent). State spending has been …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to … Comparing spending to revenue provides an indication of the States ability to …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… percent) has exceeded the rate of inflation (Consumer Price Index increase of 12.1 percent). State spending has …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingVillage of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… former employee is doing business with the State in a new capacity, unrelated to their State work, those payments … of “active” will remain in effect until the next PayServ load into SFS. Therefore, Agencies should ensure they allow … it audited and approved at OSC before the next PayServ load into SFS. To facilitate timely audit and approval at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesAuditors
… below and apply. For more information about the application process for these positions, email … all applicable sections of the questionnaire before submission. The Office of the NYS Comptroller establishes …
https://www.osc.ny.gov/jobs/auditorsUse of Electronic Benefit Cards at Prohibited Locations
… Assistance Program) through EBT cards. Recipients can use the cards to make purchases or withdraw cash from a … of policies and practices related to restricting use of TANF assistance in EBT transactions at the prohibited …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations