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Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288NYC Construction Noise Complaints Soar
… Construction noise complaints called into New York City’s 311 system have more than doubled in recent … an audit that looked at noise complaints related to New York City nightlife establishments. For access to state … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… conferences attended by Board of Education (Board) members and cell phones were supported and necessary. District officials effectively monitored fuel … $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… ensure they complied with their agreements. We examined 19 project agreements and found: Officials did not verify or … totaling $39,000. In addition, the Board did not receive project status reports and it did not meet as required. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEaton No. 1 Fire District – Board Oversight (2024M-4)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District … financial activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did … District officials adequately monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4X.3 Overview – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewArea #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new … the network and computers have an increased risk of vulnerability to viruses and other problems because known … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… inexperienced and potentially overworked caseworkers. OCFS does not routinely track and monitor APS providers’ staffing levels and—when it does become aware of issues with vacancies and turnover—it … after the case was closed, a second referral was made by a doctor for the same client. The second referral was handled …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were … the Board and District officials did not ensure check signings and banking transactions were secure. The … to affix her signature to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingX.4 Overview – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File has its own vendor record. It is important all information on the vendor record is correct to ensure timely and accurate processing of … ). Information on the summary tab of the vendor record is populated by data on the remaining tabs. This section will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewState Authority Contract Approval, Reporting and Filing
… Authorities must also amend reports as this information changes. Instructions Annual Report Form Submit Contracts and … View User Demo (14 minutes) Enroll New Users Resources Title 2 of NYCRR Part 206 Public Authorities Law Section …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingOpinion 91-52
… employing prescribed percentage of local residents) -- Commerce Clause (preference to bidder employing prescribed … the monetary thresholds of section 103 and adds a new section 104-b to the General Municipal Law to require the … AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486; cf . McMillen v Browne , 14 …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings Although the Board evaluated projects prior to approval, the Board did …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringIslip Fire District – Disbursements (2020M-9)
… $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment … totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a … Determine whether Mount Pleasant Cottage Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
… when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… network user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health … FFS payments for services that should have been covered by the recipients’ managed care plans. In a follow-up audit, auditors found DOH made some progress in addressing the problems identified. However, auditors still identified …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-audits