Search
Sodus Central School District – Financial Management (2016M-392)
… unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392West Islip Union Free School District – Payroll (2016M-78)
… worked and printing and distributing payroll checks for all District employees with minimal management oversight. … duties so that one individual does not control all aspects of payroll transactions. If it is impractical to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Henry Johnson Charter School – Financial Operations (2014M-214)
… school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 … Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andState Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxState Comptroller DiNapoli Releases Municipal Audits
… No. 2 – Financial Activities (Erie County) The board does not provide sufficient oversight over the treasurer, … reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check … to adequately account for the unsold inventory and sale of bags or ensure that collections were deposited intact and in …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… benefits from a service award program and the State Employees Retirement System …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesSouth Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Hewlett Bay Fire District
… the District’s procedures for procuring professional services and internal controls over information technology … require competition for the procurement of professional services. The District did not always enter into written … the use of competitive methods when procuring professional services. Enter into written agreements with all professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… for breach notification, access rights, user accounts, password management, back-up procedures, wireless … for breach notification, access rights, user accounts, password management, back-up procedures, wireless …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … our audit was to review the Towns accounting records and reports for the period January 1 2010 through July 31 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … Agencies should collect and record the email address and phone number for a vendors Primary Contact during …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… that the technology could be used irresponsibly, according to an audit released today by State Comptroller Thomas P. … AI Governance. “New York state agencies are using AI to monitor prisoners’ phone calls, catch fraudulent driver’s … audit found insufficient central guidance and oversight to check that these systems are reliable and accurate, and no …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … activity were inadequate. Tompkins County – Solid Waste (2014M-336) The county has instituted various programs to divert waste from the landfill and monitors program effectiveness by …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Compliance With School Safety Planning Requirements
… with the Law and State Regulations. For example, the DOE does not require School Safety Plans to be submitted within … responses to an emergency in a pre-planned and organized fashion to allow for a quick response in the event of an … align and comply with the State Regulations and guidance. Work with the Education Department to develop a process to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… provide fire protection services and also receives moneys from fundraising and other activities. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls