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Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … Superstorm Sandy also took its toll on the bus system. While MTA prepared its buses for the storm by moving vehicles … records for 38 vehicles. The work orders listed tasks, but staff did not check off to denote which were completed …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital project and settlement … were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
Cohoes Housing Authority Internal Controls Over Payroll 2013M373
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… provided at meetings were appropriate, which increased the risk that BOCES may have paid for unnecessary meals. … BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling … provided at 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPreferred Source Contracting
… in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the … and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of commodities … and is responsible for approving pricing for preferred source contracts over $50,000, and for maintaining, on behalf …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. (Kids-Centric) on … June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that provides Special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… $17,347 in miscellaneous expenses, including $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office expenses. These expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … office secretaries. District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts and permissions and have not established …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Sinclairville – Water Operations (2014M-362)
… billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ … not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax roll. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 89 flags reviewed, County officials could not produce sufficient …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed … supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 1364
… Form AC3206 from employees who are receiving a prior year refund of Social Security and Medicare taxes for any reason, … form from each affected employee to file a claim for refund on the employee’s portion of Social Security and/or … tax refund or deficiency owed. The report is created each time Form W-2Cs are printed. OSC Actions OSC has created a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… Comptroller Thomas P. DiNapoli today released four audits of the state Department of Health’s (DOH) oversight of the Medicaid program. The … abuse. Our role is to help lower Medicaid program costs by identifying significant cost savings, revenue enhancements …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueXI-A.2 Purchase Requisitions – XI-A. Purchasing
… When purchasing items that are included in the Item Master, the requisitioner should select these items from the Item Master for input onto the requisition. The Item Master is a repository of items that provides buyers with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… School – Information Technology (IT) Asset Management (Monroe County) School officials did not appropriately track, … does not contain recommendations. Town of Cohocton – Procurement (Steuben County) Town officials did not always …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a … is long-term or short-term. Generally, a straight lease should only be utilized to meet a short-term need for … over an extended term and is not traditionally acquired by outright purchase (e.g. computer hardware, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2006 2005 Financial Statements 2019 Audited (A management letter was not issued.) 2018 Audited (A management letter … not issued.) 2007 Audited (A management letter was issued and can be found at this link.) 2006 Audited (A management letter was issued and can be found at this link.) 2005 Audited (A management …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… AED; and $15,895 paid for gift cards, clocks, parties, and funeral expenses (for a Billinguals employee); and $205,695 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253