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Opinion 94-19
… amendment or chapter 201 to suggest that the new sinking fund requirement is to apply to zero coupon bonds … discount bonds was added, in part, in recognition of the new additional restrictions on indebtedness issued on or …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Woodstock - Information Technology (2018M-211)
… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Belleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and unpaid health insurance … agreed with our recommendations and indicated they have taken, or planned to take, corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31X.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses associated with … Each address is assigned a sequence number and consists of a street address and an associated email address. Process … Financial Operations REV. 04/19/2022 … The Address section of the Vendor Record contains all of the vendors addresses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressCortlandville Fire District – Credit Cards (2020M-57)
… were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is provided with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5)
To determine whether the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41) 180-Day Response
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41-response.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. … Beaver Dams Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business … Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Nyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Le Roy Central School District – Payroll (2016M-412)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412